Koele Tax & Legal Perspecta

In this complaints procedure, “complaint” means any dissatisfaction with an attorney or a person working under an attorney’s responsibility, expressed in writing by or on behalf of a client and concerning how a request for services has been dealt with, the quality of services, or the amount invoiced, other than a complaint as referred to in article 4 Attorneys Act (Advocatenwet).
This complaints procedure applies to all services rendered to the client by Koele Tax & Legal Perspecta.
The purpose of this complaints procedure is to:
a. establish a procedure for constructively dealing with a client’s complaint within a reasonable period of time;
b. establish a procedure for determining the cause of a client’s complaint;
c. maintain and improve existing relationships by correctly dealing with complaints;
d. train employees to respond to complaints with the client’s needs in mind;
e. improve the quality of services.
1. This complaints procedure can be viewed on
2. Complaints that have been dealt with, but not resolved, are submitted to the District Court of Utrecht, the Netherlands and are exclusively governed by Dutch law.
1. Every complaint will be passed on to the complaints officer, currently Dr. Ineke A. Koele. Where considered useful or preferred by the client, an independent external complaints officer will be asked to perform the role of the complaints officer. The external complaints officer is Mr. Derk Prinsen, lawyer and tax adviser at Taxpect (
2. The complaints officer informs the attorney whom the complaint relates to of the complaint and gives the client and the attorney the opportunity to provide an explanation.
3. The attorney tries to find a solution together with the client, before or after the complaints officer’s intervention.
4. The complaints officer assesses the complaint within four weeks after he has received the complaint. If this deadline is not met, the complaints officer will inform the client of this and explain the reason for the delay; he or she will also specify a new deadline for assessing the complaint.
5. The complaints officer sends a letter to the client and the attorney expressing his or her view as to whether the complaint is justified and he or she may make recommendations.
6. If the complaint has been satisfactorily resolved, the client, the complaints officer and the attorney concerned sign the aforementioned letter to express this.
1. The complaints officer and the attorney whom the complaint relates to maintain confidentiality
while dealing with the complaint.
2. The client does not owe any fee for the handling of the complaint.
1. The complaints officer is responsible for the timely resolution of the complaint.
2. The attorney whom the complaint relates to keeps the complaints officer informed of his/her
contacts with the client and of any possible solution.
3. The complaints officer keeps the client informed of the handling of the complaint.
4. The complaints officer keeps the complaint file up to date.
1. The complaints officer files the complaint, specifying the subject matter.
2. A complaint can be divided into several subject matters.
3. The complaints officer periodically reports on how the complaints have been handled
and makes recommendations for preventing new complaints and improving procedures.
4. At least once a year, the complaints officer’s reports and recommendations, if any, are discussed
and submitted for decision-making on improvements within Koele Tax & Legal Perspecta.

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