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constitutional law & taxes (NL)

Constitutional review and taxation (NL)

Holland is about to adopt the possibility of judicial constitutional review. Although the legislation is still in the process of preparation, it can be expected that the proposed regulation will come into force in the near future.

The proposed regulation aims at introducing a model for limited judicial constitutional review, namely of limited to review of legal situations on their compliance with the so-called classical constitutional rights. The proposed regulation leaves the existing structure of the judicial competences intact, i.e. the competences of each of the judicial institutions will be extended with the competence of constitutional review.

The future regulation will partly end the dichotomy of judicial review of parliamentary acts based on legal rights in international agreements (ECHR, CCPR) and judicial review based on human rights in the national constitution -till the new regulation will be introduced the latter will not be possible. However, also in future the judicial review based on the so-called social constitutional rights will only possible under international agreements (ECHR, CCPR).

More information about our services in this field will be published when the proposed regulation will be enacted.

 

Holland is about to extend the judicial competences with constitutional review. However, the judicial review will be limited to the so-called classical constitutional rights.

 
   
   
     
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