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The Resource Nemo tenetur in belastingzaken : nemo tenetur in tax matters

Nemo tenetur in belastingzaken : nemo tenetur in tax matters

Label
Nemo tenetur in belastingzaken : nemo tenetur in tax matters
Title
Nemo tenetur in belastingzaken : nemo tenetur in tax matters
Creator
Subject
Language
eng
Summary
This study investigates whether the nemo tenetur principle is applied properly in punitive tax cases in the Netherlands. The recognition of the nemo tenetur principle in Dutch law is based on the interpretation by the European Court of Human Rights of Article 6 of the European Convention on Human Rights, which the Court reads as laying down a privilege against compulsory self-incrimination. The question studied is whether the Dutch interpretation and application of the privilege against compulsory self-incrimination in punitive case law satisfies the minimum safeguards guaranteed by the Convention. The investigation is divided into three parts. In part 1, the author reviews and analyses the Court's nemo tenetur case law. In part 2, the author examines how the principle is applied in the Netherlands. Part 3 considers the future of the nemo tenetur principle in Dutch tax cases
http://library.link/vocab/creatorName
Wijsman, L.C.A
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Fiscale monografie├źn
Series volume
150
http://library.link/vocab/subjectName
  • criminal tax law
  • case law
  • procedural tax law
  • taxpayer rights
  • human rights
Label
Nemo tenetur in belastingzaken : nemo tenetur in tax matters
Instantiates
Publication
Extent
XXVII, 519 p.
Isbn
9789013125818
Label
Nemo tenetur in belastingzaken : nemo tenetur in tax matters
Publication
Extent
XXVII, 519 p.
Isbn
9789013125818

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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