Bewijsrecht in fiscale bestuurlijke boetezaken

The law of evidence in administrative tax fine casesIn the mid-1980s, the Dutch Supreme Court confirmed that the administrative tax fine is a criminal charge within the meaning of Article 6 ECHR. This observation means that a series of safeguards known from criminal law also apply to the administrative tax fine. The administrative tax fine is essentially a criminal law measure wearing an administrative law jacket.This creates important differences from taxation as such. Sometimes the rules from the sphere of regular taxation clash with the rules from the sphere of the fiscal administrative fine, sometimes they are diametrically opposed. Substantial differences also exist in the area of the law of evidence. A complicating factor here is that the law of evidence in tax cases is mainly found in case law.

This study deals with the law of evidence in administrative tax fine cases. It contains a comprehensive overview of the law of evidence under Dutch law for administrative tax fines, as applicable at the end of 2023. All facets are discussed on the basis of a systematic division into sub-areas. In addition, the study answers the question whether and to what extent this national law of evidence meets the requirements of the fair hearing of Article 6 ECHR, in which respects it does not, and in which direction improvements are necessary to bring the current national law of evidence in administrative tax fine cases in line with the requirements of Article 6 ECHR.

Dissertation: https://hdl.handle.net/11370/0782ce1f-2004-47ad-8cb6-98d53ba9745f