Supreme Court

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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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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Summoning and questioning of witnesses in administrative law: how does it work again?
Summoning and questioning of witnesses in administrative law: how does it work again? 2560 1707 SarisLaw

In its judgment of 15 November 2019, the Supreme Court clearly outlined the process of summoning and questioning of witnesses by the administrative courts. That judgment, delivered by the Tax…

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Supreme Court: no ne-bis-in-idem in criminal proceedings for human trafficking after an administrative fine has been imposed for employing foreign nationals
Supreme Court: no ne-bis-in-idem in criminal proceedings for human trafficking after an administrative fine has been imposed for employing foreign nationals 1000 667 SarisLaw

In this case, an administrative fine imposed on an employer for employing a foreign national without a work permit and it’s subsequent criminal prosecution for human smuggling do not result…

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Arrangements among parties are allowed regarding the apportionment of liability for fines
Arrangements among parties are allowed regarding the apportionment of liability for fines 1000 667 SarisLaw

On 11 December 2015, the Dutch Supreme Court held that a party can rely on a clause to recover a fine imposed by a public body (verhaalsbeding) from a contractual…

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