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The Netherlands

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Abstract

The principle of equality and non-discrimination is constitutionally protected in the Netherlands in article 1 of the constitution (Grondwet) and reads (translation of the national reporters): “All persons that are present in the Netherlands are treated equally in equal circumstances. Discrimination on
grounds of religion, belief, political ideas, race, gender, disability, sexual orientation or on any other basis is not permitted.” Based on the same constitution Dutch judges are not allowed to test legislation against the constitution.3 The idea behind this rule is that the second and first chamber of parliament should
assess the constitutionality of legislation when it is proposed.
Original languageEnglish
Title of host publicationTaxation and inequalities
EditorsRita de La Feria
Place of PublicationAmsterdam
PublisherEATLP / IBFD
Chapter27
Pages691-713
Number of pages16
Volume2025
Edition23
ISBN (Electronic)9789087229528, 9789087229511
ISBN (Print)9789087229504
Publication statusPublished - 1 Jul 2025
EventEATLP 2024 Congress: Taxation and Inequalities - University of Antwerp
Duration: 6 Jun 20248 Jun 2024

Publication series

NameEATLP International Tax Series

Conference

ConferenceEATLP 2024 Congress
Period6/06/248/06/24

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