Statement of appeal in cassation

Beroepschrift in cassatie (Engelstalig). This model concerns an appeal in cassation to the Supreme Court of the Netherlands against a judgment of a Court of Appeal. The document outlines the formal requirements, the structure of the grounds of appeal in cassation and how these grounds should be substantiated with case law and legal literature. New facts cannot be introduced in cassation proceedings; the review is limited to questions of law and any deficiencies in the reasoning of the judgment. The template provides practical guidance on filing a pro forma appeal, applicable deadlines and procedural documents. This template is intended for taxpayers and advisers wishing to lodge an appeal in cassation.