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How should the court reason on the level of fines. Supreme Court provides framework.

How should the court reason on the level of fines. Supreme Court provides framework. 7952 5304 SarisLaw

In its judgment of 29 May 2020 (ECLI:NL:HR:2020:973), the Supreme Court devoted an interesting consideration to how the tax court should assess the proportionality of administrative penalties. The Supreme Court…

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Relationship between supervisory and investigatory powers clarified by Supreme Court

Relationship between supervisory and investigatory powers clarified by Supreme Court 768 518 SarisLaw

In its judgment of 30 June 2020 (ECLI:NL:HR:2020:1155), the Supreme Court confirmed that the use of supervisory powers under administrative law is not permitted if the investigation by investigating officers…

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