Hoofdlijnen van het Nederlands belastingrecht

Hoofdlijnen van het Nederlands belastingrecht, authored by P.M. van Schie and published by Kluwer in 1983, emerged during a period of significant regulatory adjustment in the Dutch fiscal landscape. As part of Kluwer's longstanding academic and professional legal series, the work was commissioned to provide a structured overview of the fundamental principles governing national taxation. It served primarily as a foundational text for students and practitioners who required a clear synthesis of an increasingly complex legislative environment.

The design of this edition reflects the functional, sober aesthetic characteristic of Dutch legal publishing in the early 1980s, prioritizing accessibility and ease of reference for its target audience. P.M. van Schie sought to balance technical precision with conceptual clarity, a goal that established the volume as a reliable entry point for those navigating the intricacies of the Dutch tax system. Upon its release, it was received as a competent pedagogical tool, maintaining a reputation for being an essential, albeit traditional, component of legal libraries throughout the Netherlands.