CONTACTNLEN

Léon de Jager

Partner

Léon studied criminal law and tax law in Utrecht and Rotterdam. He has been an attorney and tax consultant since 2005. Before that, he was a tax adviser in international consultancy. As an attorney, he completed inter alia the Specialist Course in Criminal Law. This post-graduate course deals with the broad spectrum of procedural and substantive criminal law, as well as their international (European) and ECHR aspects. 

Léon has a broad practice in sanctions law where he is mainly involved in:

  • Bankruptcy fraud cases
  • Money-laundering cases and the Money Laundering and Terrorist Financing (Prevention) Act
  • Tax fraud/Fiscal Information and Investigation Service cases
  • Economic offence and environmental criminal law cases 
  • International fraud and corruption cases
  • Assistance to companies in the context of indications of fraud during audits of financial statements (including COS 240 and COS 250)
  • Assistance to companies in improving compliance with legislation and regulations and/or in the context of an internal investigation into fraud, for example
  • Assistance in administrative law conflicts with the Revenue and other regulatory authorities (Authority for the Financial Markets (AFM), De Nederlandsche Bank (DNB), Financial Supervision Office (BFT), Authority for Consumers & Markets (ACM) and Dutch Healthcare Authority (NZa)
  • Assistance in fiscal (penalty) proceedings up to the Supreme Court both in the area of taxation (audits, requests for information) and collection (injunctions, attachments, liability claims)

One element of his practice is the emphasis on preventing proceedings and finding practical solutions for his clients in the knowledge that litigation is not always the best solution. 

Léon is a board member of the professional association of attorneys and tax consultants (NVAB). He is also a member of various professional associations in areas including criminal law, administrative law and tax law.

He is the author of the commentary on Article 27 of the OECD Model Tax Convention on the international collection of taxes.