Het Unierechtelijke verdedigingsbeginsel

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The item Het Unierechtelijke verdedigingsbeginsel represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This book examines to what extent does Dutch (fiscal) administrative law comply with the EU disclosure principle. Firstly, the book provides insight into the EU law defence principle. It examines the right to express a position properly and effectively on the elements on which an administrative body wishes to base a decision before the administrative body takes an adverse decision. This right is abbreviated as the disclosure principle. The author concludes that there are discrepancies between Dutch (fiscal) administrative law and the principles and criteria of the disclosure principle. On this basis, recommendations for the future are provided, including the codification of the disclosure principle

Work

Summary: This book examines to what extent does Dutch (fiscal) administrative law comply with the EU disclosure principle. Firstly, the book provides insight into the EU law defence principle. It examines the right to express a position properly and effectively on the elements on which an administrative body wishes to base a decision before the administrative body takes an adverse decision. This right is abbreviated as the disclosure principle. The author concludes that there are discrepancies between Dutch (fiscal) administrative law and the principles and criteria of the disclosure principle. On this basis, recommendations for the future are provided, including the codification of the disclosure principle