{"id":5005,"date":"2025-11-21T16:24:11","date_gmt":"2025-11-21T15:24:11","guid":{"rendered":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=5005"},"modified":"2025-11-21T16:27:26","modified_gmt":"2025-11-21T15:27:26","slug":"fed-symposium-quod-licet-iovi-non-licet-bovi","status":"publish","type":"post","link":"https:\/\/jurisprudentiemeteenglimlach.nl\/?p=5005","title":{"rendered":"FED symposium. Quod licet Iovi, non licet bovi."},"content":{"rendered":"
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\"\"<\/figure>\n<\/div>\n\n\n

“You will never reach your destination if you stop and throw stones at every dog that barks” (sir Winston Churchill)<\/p>\n\n\n\n

Taxlive 10\/11\/25 VNVandaag 9\/11\/25<\/p>\n\n\n\n

https:\/\/www.taxlive.nl\/nl\/documenten\/nieuws\/kritisch-denken-beloond-fed-symposium-en-annotatie-award-2025<\/a><\/p>\n\n\n\n

Samenvatting<\/p>\n\n\n\n

Kritisch denken beloond: FED Symposium en Annotatie Award 2025.<\/p>\n\n\n\n

Op vrijdag 7 november 2025 vond het tweede FED Symposium plaats in het Grand Hotel Karel V te Utrecht. Het thema van het symposium, \u2018Quod licet Iovi, non licet bovi\u2019, is ge\u00efnspireerd op een artikelenreeks van wijlen prof. dr. Dieter Br\u00fcll, waarin hij schreef over de macht van de staat en de wijze waarop de overheid met haar burgers dient om te gaan. Tijdens het symposium is ook de FED Annotatie Award uitgereikt aan de auteur van een annotatie die in de afgelopen twee kalenderjaren in het tijdschrift is gepubliceerd en die het meest aansluit bij de uitgangspunten van de meest rebelse titel onder de fiscale jurisprudentietijdschriften: Fantasie En Durf (FED).<\/p>\n\n\n\n

Opmerking<\/p>\n\n\n\n

De machtige overheid tegenover de machteloze burger. Zo wordt de belastingdienst vaak afgeschilderd. En daar zit ook wel wat in, omdat de Belastingdienst bij wet wat dwangmiddelen heeft meegekregen bij het heffen, invorderen en controleren van belastingaanslagen.<\/p>\n\n\n\n

Daarbij worden die machtsmiddelen in toom gehouden door de beginselen van behoorlijk bestuur (rechtersrecht) en de grondrechten verzekerd in de Grondwet en internationale verdragen. De wet geeft de macht, maar de wet begrenst die macht ook.<\/p>\n\n\n\n

En zo hoort het in een rechtsstaat.<\/p>\n\n\n\n

Toch wordt die macht van de Belastingdienst gevreesd, gelijk een wild beest die buiten de kooi van wetgeving een bloedbad zal aanrichten.<\/p>\n\n\n\n

Dan heb je weer eens een symposium nodig op 7\/11\/25 om met elkaar te delen of de juridische spijlen van die kooi nog sterk genoeg zijn. Of dat dat wilde beest eigenlijk gewoon een getemde herdershond is met soms nog wat kuren. Kuren die maken, wat de hond is: een toezichthouder en rechtshandhaver.<\/p>\n\n\n\n

The powerful government versus the powerless citizen. That’s how the tax authorities are often portrayed. And there’s some truth in that, because the Tax Authorities are legally granted some coercive powers in levying, collecting, and auditing tax assessments.<\/p>\n\n\n\n

These powers are restrained by the principles of good governance (judicial justice) and fundamental rights guaranteed by the Constitution and international treaties. The law grants power, but it also limits that power.<\/p>\n\n\n\n

And that’s how it should be in a constitutional state.<\/p>\n\n\n\n

Yet, the Tax Authorities’ power is feared, like a wild beast that, outside the legal cage, will wreak havoc.<\/p>\n\n\n\n

So you need another symposium on November 7, 2025, to discuss whether the legal bars of that cage are still strong enough. Or whether that wild beast is actually just a tame sheepdog with occasional quirks. These quirks make it what the dog is: a watchdog and law enforcement officer.<\/p>\n\n\n\n

Ricky Turpijn<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

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