Advocate General Niessen writes in a recommendation to the Supreme Court that the extra tax which everyone in the Netherlands has to pay over their savings and other assets is incompatible with the right to ownership in Article 1, first protocol of the ECHR. Even though people get various returns from their assets, they pay the same percentage of taxes (in box 3 of the Dutch Taxing System). This would lead to arbitrariness. In cases in which this percentage cannot be paid from the asset yields, the advocate general argues there is illegitimate recovery.
Tech & Rights
Is Dutch Asset Tax at Odds with the ECHR?
Advocate General Niessen writes in a recommendation to the Supreme Court that the extra tax which everyone in the Netherlands has to pay over their savings and other assets is incompatible with the right to ownership...
by PILP
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