It is never pleasant to be at odds with the tax authorities. As such, it is generally preferable to seek a tax comprise, enabling you to focus purely on your business operations without wasting unnecessary energy on tax concerns.
Sadly, this is not always possible. The tax authorities sometimes adopt an ‘intractable’ position. Another possibility is that the tax implications of a particular situation are uncertain, if the “Gerecht in Eerste Aanleg” or “het Gemeenschappelijke Hof van Justitie” needs to resolve a point of law in order to eliminate that uncertainty.