2021

Acquittal by the criminal court. Consequences for the authorities and court in the case of administrative enforcement

Acquittal by the criminal court. Consequences for the authorities and court in the case of administrative enforcement 2560 1707 SarisLaw

An acquittal by a criminal court may have consequences for administrative enforcement. This follows from the ruling of the Central Appeals Tribunal of 1 December 2020. The Tribunal revoked the…

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How should the court reason on the level of fines. Supreme Court provides framework.

How should the court reason on the level of fines. Supreme Court provides framework. 2560 1708 SarisLaw

In its judgment of 29 May 2020 (ECLI:NL:HR:2020:973), the Supreme Court devoted an interesting consideration to how the tax court should assess the proportionality of administrative penalties. The Supreme Court…

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How should an administrative authority reconsider a decision in objection proceedings? Administrative Jurisdiction Division formulates test framework for reconsideration of (non-)enforcement decisions.

How should an administrative authority reconsider a decision in objection proceedings? Administrative Jurisdiction Division formulates test framework for reconsideration of (non-)enforcement decisions. 768 426 SarisLaw

In its decision of 28 October 2020, the Administrative Jurisdiction Division provides the assessment framework for the reconsideration of objections by administrative authorities that must decide on decisions to impose remedial…

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