"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
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The work "The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy) represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
Resource Information
The work "The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy) represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- "The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/g6j0O37oMG0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/g6j0O37oMG0/">"The Law ought to limit every Power it gives" : art. 53 AWR versus art. 8 EVRM (recht op privacy)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>