The conclusion according to the investigation report is that, in the words of the researchers, no favoring of Uber has taken place. What Uber thought and hoped to get in terms of different tax treatment, it did not succeed. According to the report by the external experts JN Bouwman and H. Vording, there is no reason at all to question the research.
In view of the assignment description, the task of the external experts was to assess whether the internal investigation was correct and thorough, both in terms of process and content. The focus was on the findings of the internal investigation to support conclusions. During the investigation, given the consultations in the House of Representatives on the Uber file, they came to the conclusion that they needed support from an expert in the field of international tax law. They found that in the person of JACA Overgaauw, former Vice President and Chairman of the Tax Chamber of the Supreme Court, and in the period 1991-1999 Director of International Fiscal Affairs at the Ministry of Finance.
Researchers consider the possibility that the provision of information from the Netherlands to other states involved has been delayed by several months as unimportant. Ultimately, in the context of a multilateral control led by the Netherlands, Uber complied with the tax rules as they apply in European member states.
Now that it has sufficiently become apparent that Uber has not received any favorable treatment from the tax authorities, the researchers believe that the communication between the parties discussed in the report is put in a clearer light. There is no 'catching up' by telephone, and in some cases available e-mails could give the impression of preferential treatment. However, given the communication between Uber and the tax authorities, researchers believe that it can be trusted that the service acted informally but professionally.
With regard to the question of whether the Netherlands has tried to influence French decision-making, researchers maintain an assessment. The conclusion is, insofar as can be reasonably assessed, that the internal investigation into Uber has been thorough, and that the conclusions are supported by the findings.