The Resource "The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)

"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)

Label
"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
Title
"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
Creator
Subject
Language
eng
Summary
Public interest may require an infringement of fundamental rights. The correct assessment of taxes depends on information. Thus, infringement of the right to privacy (art. 8 ECHR) is necessary for effective taxation. In case of a third-party investigation (Art. 53 Dutch General Tax Code (AWR), this is in principle no different. In this article the authors make a distinction between so-called series of questions and dragnet operations. The latter they consider illegal and contrary to the prohibition of the abuse of power (Art. 3:3 General Administrative Law Act (Awb))
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016),
http://library.link/vocab/creatorName
  • Meussen, G.T.K
  • Dijkstra, C.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • human rights
  • audit
  • legal protection
Label
"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
Instantiates
Publication
Label
"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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