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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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Relationship between supervisory and investigatory powers clarified by Supreme Court
Relationship between supervisory and investigatory powers clarified by Supreme Court 768 518 SarisLaw

In its judgment of 30 June 2020 (ECLI:NL:HR:2020:1155), the Supreme Court confirmed that the use of supervisory powers under administrative law is not permitted if the investigation by investigating officers…

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Administrative judge is obliged to caution the (legal) person on whom a fine is imposed at a hearing
Administrative judge is obliged to caution the (legal) person on whom a fine is imposed at a hearing 2560 1707 SarisLaw

In its judgment of 15 November 2019, the Supreme Court (Tax Division) ruled that in administrative penalty cases, the administrative judge is obliged to always caution a person on whom…

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