From July 1, 2010, it is possible to legally conduct proceedings electronically in the administrative courts. Part 2.3 of the General Administrative Law Act (“GALA”) that allows electronic communication with administrative agencies, is now applicable to the administrative courts.
This part of the Act allows an administrative body, under certain circumstances, to make use of electronic forms of communication. This means that two-way electronic communication between citizens and administrative bodies is possible. The Dutch Revenue took the initiative in opening up electronic communications in certain cases. Direct electronic communication with an inspector, however, still very limited, and the opportunities for filing an objection electronically are limited to certain types of tax returns. In a large number of cases however, the Dutch Revenue compels the taxpayer to complete the tax return electronically.
If the administrative courts, which includes the tax courts, open up electronic communication pursuant to this statutory provision, it will be possible to submit procedural documents to the administrative court by e-mail or via a website. The Act also allows for video conferences to be held, which means that hearings could be held at a distance in the future. It is not known at present exactly how the administrative courts will implement electronic litigation, nor is it clear when this opportunity will actually become available for use.