In its judgment of 15 November 2019, the Supreme Court clearly outlined the process of summoning and questioning of witnesses by the administrative courts. That judgment, delivered by the Tax Chamber in an administrative penalty case, is also important for other areas of administrative law. Partly because the questioning of witnesses outside tax administrative law is still in its infancy. Therefore, in this blog post we will discuss the possibilities that exist to call witnesses (or have them called) and how the administrative law judge should deal with this.
Another aspect of this judgment – the cautioning of a (legal) person by the judge in case of a punitive sanction – will be discussed in a subsequent blog post.
The full blog post is written in Dutch.
Date: 3 February 2020
Author: Christien Saris