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Nederlands-Vlaams tijdschrift voor mediation en conflictmanagement

Meer op het gebied van Mediation en herstelrecht

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Aflevering 3, 2014 Alle samenvattingen uitklappen
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Mediation in fiscale zaken

Auteurs Ken Andries en Rob Jagtenberg
Auteursinformatie

Ken Andries
Ken Andries is advocaat bij Janson Baugniet te Brussel en redactielid van TMD.

Rob Jagtenberg
Rob Jagtenberg is docent aan de Erasmus Universiteit Rotterdam en redactielid van TMD.
Artikel

Mediation van belastinggeschillen in Nederland

Trefwoorden mediation, tax disputes, internal mediators, tax cases
Auteurs Roelof Vos
SamenvattingAuteursinformatie

    In this publication Roelof Vos gives a summary of the current mediation practice in tax disputes between tax payers and the tax authorities in the Netherlands. As of 2005 the mediation practice in tax matters has grown slowly and is there as alternative for litigation in court. Vos explains the position of so-called internal mediators of the tax authorities, confidentiality in case of criminal offenses and he gives a few practical examples of mediation in tax cases.


Roelof Vos
Roelof Vos (1965) is MfN registermediator en advocaat bij Hertoghs Advocaten-belastingkundigen in Breda/Rotterdam. Vos heeft fiscaal recht gestudeerd aan de Rijksuniversiteit Groningen en na de ADR mediationopleiding te hebben gevolgd in Amsterdam is hij sinds 2008 registermediator. Vos is mediator – al dan niet via verwijzing door de rechterlijke macht – in zowel fiscale zaken als overige (financiële) zakelijke geschillen. Ook is Vos medeoprichter en bestuurslid van de Vereniging voor Fiscale Mediation.
Artikel

Het initiatiefwetsvoorstel mediation in Nederland en belastinggeschillen

Trefwoorden tax dispute, draft law proposal, taxpayer, tax authorities
Auteurs Jurgen Kuiper
SamenvattingAuteursinformatie

    In his article, Jurgen Kuiper describes what rules will be included in the law governing mediation in disputes between the tax authorities and a taxpayer (and his or her tax adviser/lawyer) in the Netherlands, based on the draft law proposal initiated by Ard van der Steur, a member of the Dutch Parliament. Jurgen Kuiper describes when and how mediation is achieved, what else is regulated in relation to mediation, and who the mediator will be. He also describes what is new in the draft law proposal in comparison with the content of the mediation agreement which currently in practice is concluded between the tax authorities, the taxpayer (and his or her (tax) adviser/lawyer) and the mediator at the beginning of the mediation. Although the draft law proposal contains some new items, he expects that, in practice, the draft law will hardly make any difference when it comes to mediation in tax disputes. He also expects that regulation of mediation in tax disputes in the law might contribute to mediation in tax matters being taken more seriously.


Jurgen Kuiper
Jurgen Kuiper is als praktijkgroepmanager werkzaam in de algemene fiscale praktijk bij Loyens & Loeff N.V. Daarnaast is hij MfN-registermediator in mediations in conflicten tussen een belastingplichtige en de Belastingdienst en in zakelijke conflicten. Hij is voorzitter van de Vereniging voor Fiscale Mediation (VFM) en een van de auteurs van het boek Mediation in belastingzaken, Anders en effectief (Den Haag: Sdu Uitgevers 2013).
Artikel

Fiscale bemiddeling in België: een curiosum?

Trefwoorden Alternatieve geschillenoplossing, Bemiddeling (Gerechtelijk recht), Fiscale bemiddeling, Fiscale bemiddelingsdienst
Auteurs Wendy Hensen
SamenvattingAuteursinformatie

    Wendy Hensen analyzes the current Belgian legislation on tax mediation from the perspective of the traditional mediation doctrine. This legislation is in no way connected to the general set of rules on mediation incorporated into the Judicial Code. The question arises whether an internal comparative study between the two separate schemes can shed more light on potential bottlenecks in the current regulation. A comparison reveals significant differences in regard to the importance attributed to certain key elements of mediation, namely the principles of voluntary participation, confidentiality, party self-determination as well as the involvement of an independent and impartial third party who uses mediation methods and techniques. The customary interpretation and understanding of the concept ‘mediation’ apparently doesn’t apply to tax mediation. A brief overview of the Dutch mediation practice in fiscal affairs shows that a more holistic approach, in respect of the aforementioned principles, is nonetheless possible.


Wendy Hensen
Wendy Hensen behaalde in 2008 een masterdiploma rechten aan de Katholieke Universiteit Leuven en vervolgens in 2009 een tweede masterdiploma forensica, criminologie en rechtspleging aan de Universiteit Maastricht. Zij startte haar loopbaan als advocaat aan de balie van Tongeren. Momenteel schrijft ze een doctoraatsthesis over bemiddeling en de gerechtelijke organisatie aan de Universiteit Hasselt. In 2013 heeft zij een erkende bemiddelingsopleiding gevolgd in burgerlijke en handelszaken.
Artikel

The Use of Mediation in Tax Disputes – UK Position

Trefwoorden mediation, Tax disputes, HMRC, international arena
Auteurs Peter Nias en Nigel Popplewell
SamenvattingAuteursinformatie

    The article looks at the background to the use of mediation as a tool for resolving tax disputes between the UK tax authorities (HMRC) and UK taxpayers. It explains HMRC's litigation and settlement strategy which comprises the broad structure within which HMRC must operate to resolve such disputes. It then looks at specific guidance published by HMRC dealing with ADR and mediation in particular. The operational elements of this guidance, and the authors practical experience of them are then described, as are their views, with the limitations of the process. Finally the authors look at the application of ADR in the international arena.


Peter Nias
Peter Nias is a barrister and CEDR accredited mediator. He is a member of Pump Court Tax Chambers in their ADR Unit, a member of CEDR’s Tax Panel of mediators and has collaborated with CEDR to create the Tax Disputes Resolution Hub. Until 2012 he was a partner and solicitor in the law firm of McDermott Will & Emery UK LLP, where he was head of the Tax Practice and its Tax Dispute Resolution Group. Since qualifying in 2010 as an CEDR Accredited Mediator, Peter has been focussing his time advising clients on mediation and premediation strategies for resolving tax disputes. He has been working with HMRC’s Dispute Resolution Unit in developing a collaborative dispute resolution (CDR) Programme for complementing their Litigation and Settlement Strategy.

Nigel Popplewell
Nigel Popplewell is a partner in law firm, Burges Salmon LLP. He is a Fellow of the Chartered Institute of Taxation, a CEDR Accredited Mediator, and deals with all aspects of UK tax, and disputes with UK tax authorities.

Barbara Gayse
Barbara Gayse is attaché bij de Federale Bemiddelingscommissie en redactielid van TMD.