and fact-finding proceedings on state taxes for the Dutch State’s Tax and Customs Administration. She regularly provides advice and litigates in all judicial instances in matters pertaining to levies of local authorities. She has extensive experience with various types of levies, such as property tax, parking and precario tax and the Valuation of Immovable Property Act (WOZ). She is also specialised in formal tax law.
Nicoline received her master’s degree in Dutch Tax Law and in Dutch Civil Law from Leiden University. She first joined Pels Rijcken in 1998, but left in 2003 to pursue her career at the Court of Appeal of The Hague and the Research Department of the Supreme Court. She rejoined the firm in 2009. Nicoline is a member of the Dutch Association for Lawyers and Tax Experts (NVAB), Dutch Association for Tax Science (Nederlandse Vereniging voor Belastingwetenschap) and Association of Supreme Court Specialists Tax Division (VCSB), amongst others. An oft-published writer, Nicoline was co-editor of the 5th edition of Fiscaal Procesrecht, in which she describes Supreme Court proceedings. Nicoline writes annotations, chronicles and articles for the NL Fiscaal Journal, the Dutch Journal for Tax Law (NTFR) and the Tax Magazine.