{"id":361,"date":"2013-02-06T16:09:25","date_gmt":"2013-02-06T15:09:25","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=361"},"modified":"2017-12-01T09:50:57","modified_gmt":"2017-12-01T08:50:57","slug":"the-special-tax-on-secret-commissions-is-a-criminal-sanction","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/en\/the-special-tax-on-secret-commissions-is-a-criminal-sanction\/","title":{"rendered":"The special tax on secret commissions is a criminal sanction"},"content":{"rendered":"

Doctrine and case law have already repeatedly defended that the special tax on secret commissions has the character of a (criminal) sanction. This means that a judge can marginally verify the proportionality within his unlimited control. This control is prescribed by the Constitution.<\/p>\n

The judge is allowed to reduce or abolish <\/b>the special tax on secret commissions to the extent that it constitutes a disproportionate penalty in comparison to the misconduct by the taxpayer. A judge has to be able to control everything that belongs to the appreciation of the tax administration.<\/p>\n

To the extent that a special tax on secret commissions embodies a sanction, the requirements of the European Convention on Human Rights imply that the court must at least have the competence of appreciation that the tax administration also has.<\/p>\n

Recent case law confirms this view.<\/p>\n","protected":false},"excerpt":{"rendered":"

Doctrine and case law have already repeatedly defended that the special tax on secret commissions has the character of a (criminal) sanction. This means that…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[182],"tags":[],"yoast_head":"\nThe special tax on secret commissions is a criminal sanction | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/en\/the-special-tax-on-secret-commissions-is-a-criminal-sanction\/?lang=en\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The special tax on secret commissions is a criminal sanction | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Doctrine and case law have already repeatedly defended that the special tax on secret commissions has the character of a (criminal) sanction. 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