Fiscaal procesrecht in het Caribisch deel van het Koninkrijk

The book describes procedural tax law in the Caribbean part of the Netherlands. It brings together regulations of the four jurisdictions (Aruba, Curaçao, Sint Maarten and the Caribbean Netherlands (Bonaire, Sint Eustatius and Saba)) and the case law of the Caribbean tax courts and the Supreme Court. It provides insight into the various procedures, such as: the objection procedure with the tax administration, the appeal procedure before the Courts of First Instance, the appeal procedure at the Common Court of Justice and the cassation procedure at the Supreme Court. Furthermore, the law of evidence is discussed in detail. The author advocates uniform procedural tax law in the four jurisdictions by establishing a model national ordinance, on the basis of which each of the countries can implement its own legislation. The publication contains a practical proposal for such a model national ordinance as a tool for further reform and harmonization of these regulations. According to the author, uniform procedural tax law will enhance legal certainty for taxpayers.