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The lower courts are the kantongerechten (courts for petty offences and matters of relatively small importance), the rechtbanken (general courts of first instance) and the gerechtshoven (general courts of second instance). The administrative law system has a few supreme courts: the Afdeling bestuursrechtspraak part of the Raad van State (mainly dealing with planning law as well as environmental law), the Centrale Raad van Beroep (mainly dealing with social security and civil servants matters) and the College van beroep voor het bedrijfsleven (dealing with matters of trade and economic administrative law)...

The Hoge Raad has administrative law tasks as well (the chamber on criminal matters deals with punitive administrative law matters, tax law is considered a form of administrative law). The courts of first instance in administrative law are the rechtbanken. In tax matters the gerechtshoven are courts of first instance, in some matters of economic administrative law only the Rotterdam rechtbank is court of first instance...

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