{"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":"<p>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<p>The judge is allowed to reduce or abolish<b> <\/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<p>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<p>Recent case law confirms this view.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[182],"tags":[],"class_list":["post-361","post","type-post","status-publish","format-standard","category-secret-commissions"],"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/posts\/361\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/comments\/?post=361"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/posts\/361\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/media\/?parent=361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/categories\/?post=361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/en\/wp-json\/wp\/v2\/tags\/?post=361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}