The imposition of taxes is founded on the idea that the legislature is constitutionally authorized to disregard ownership rights. However, the principle of a state under the rule of law prevent the imposition of taxes being solely a matter of government politics and wholly within the sphere of...

Law-making by way of administrative rules and horizontal supervision are two forms of new governance in Dutch tax law. Both forms of soft law show the tax administration's shift away from the traditional deterrence approach to a compliance strategy with a focus on more responsive and cooperative...

Fundamental legal principles and rights may function as a check on legislative power protecting citizens against arbitrary interferences of tax legislation with their lives. We’ll start with a description of the fundamental protection of individual rights that exists under Dutch national law...