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

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

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