PhD ceremony: Mr. J.T. Sanders, 16.15 uur, Aula Academiegebouw, Broerstraat 5, Groningen
Dissertation: Le droit de rêver. Samenloopvrijstelling overdrachtsbelasting-btw
Promotor(s): prof. B.G. van Zadelhoff
In “Le droit de Rêver” Jan Sanders discusses the important elements of the concurrent regulation. He explaines that the regulation, as set out in the Law on the Taxation of Legal Transaction, is condemned to the explanation and interpretation of concepts and provisions of an entirely differently characterised and structured Law on Turnover Taxes 1968 and that, on many points, the connection with the VAT provision is missed. The factors underpinning the application of the concurrent regulation become further divergent and are long unworkable. It appears from the research that certain friction exists when implementing the regulation. Such friction is not removed or resolved by the issuance of policy decisions by the responsible minister that, pour besoin de la cause, is richly blessed with acceptance. When one goes on in the same unworkable and limited vein, the regulation becomes unnecessarily complicated and eventually impracticable. This is accelerated by European case law in disputes concerning the imposition of transfer tax that are decided by an explanation of VAT. The pursuit of this already beaten path is inefficient and unproductive. Sanders demonstrates that this must change. The changes must be sought in the removal of the mandatory references in the Law on Taxation of Legal Transactions to concepts or provisions in the Law on Turnover Taxes 1968. A better legislative basis must be created for the application of the exemption as intended by the legislator. This can be done in a relatively simple manner. At a time in which politicians are concerned with the thinning out or simplification of regulations, words should be followed by action. I have set out and substantiated the approach. It is now up to the legislator to pick this up.
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