Principles-based legislation (PBL) is sometimes presented as an alternative regulatory instrument to counter aggressive tax planning, as a remedy for the failure of rules-based legislation. Rules are almost sacred in (tax) law-for rules are thought to secure legal certainty (and equality) for...

The European institutions strive for more open and informal governance. The use of soft law is part of the new legislative policy, often also with a view to establishing closer cooperation or even harmonisation of direct taxation between the Member States in a non-binding way. The Code of...

Recently, the Netherlands Tax and Customs Administration (NTCA) introduced a redesign of its ‘Horizontal Monitoring’ model. This co-operative compliance approach is based on trust, transparency and mutual understanding between NTCA and (corporate) taxpayers. It is a way of enhancing...

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...