{"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":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"168\" src=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2023\/05\/endgame.jpg\" alt=\"\" class=\"wp-image-3205\" srcset=\"https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2023\/05\/endgame.jpg 300w, https:\/\/jurisprudentiemeteenglimlach.nl\/wp-content\/uploads\/2023\/05\/endgame-107x60.jpg 107w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">&#8220;You will never reach your destination if you stop and throw stones at every dog that barks&#8221; (sir Winston Churchill)<\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-background-color has-background wp-block-paragraph\">Taxlive 10\/11\/25 VNVandaag 9\/11\/25<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.taxlive.nl\/nl\/documenten\/nieuws\/kritisch-denken-beloond-fed-symposium-en-annotatie-award-2025\">https:\/\/www.taxlive.nl\/nl\/documenten\/nieuws\/kritisch-denken-beloond-fed-symposium-en-annotatie-award-2025<\/a><\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-a5d3703014dee513573fb40d4c54516e wp-block-paragraph\">Samenvatting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kritisch denken beloond: FED Symposium en Annotatie Award 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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<p class=\"has-drop-cap has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-36610a6cb004a6a553d74a2b59ae4a3c wp-block-paragraph\">Opmerking<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-00a9f4db1e45a241ea40827d57eee203 wp-block-paragraph\">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<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-04aeb7eb8269865749bcfdba06293280 wp-block-paragraph\">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<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-92f7ad9f182877fd5cb691368466a795 wp-block-paragraph\">En zo hoort het in een rechtsstaat.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-1aad3026e1596d2a932e28c9b7b8ea91 wp-block-paragraph\">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<p class=\"has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-5ebaeb3d9677d3178fea7ce00fe39e5c wp-block-paragraph\">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<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-9f8a8664defaa5110b5a5d1042bbba8a wp-block-paragraph\">The powerful government versus the powerless citizen. That&#8217;s how the tax authorities are often portrayed. And there&#8217;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<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-4a3842da43451e7b9086d8621e9b7a46 wp-block-paragraph\">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<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-a421132e4a764c00d1fd40e7c1175e08 wp-block-paragraph\">And that&#8217;s how it should be in a constitutional state.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-cc62c2fce08115b144210d17247637e5 wp-block-paragraph\">Yet, the Tax Authorities&#8217; power is feared, like a wild beast that, outside the legal cage, will wreak havoc.<\/p>\n\n\n\n<p class=\"has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-elements-d7043ba632d9eff361536d013758bdac wp-block-paragraph\">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<p class=\"has-cyan-bluish-gray-background-color has-background wp-block-paragraph\">Ricky Turpijn<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;You will never reach your destination if you stop and throw stones at every dog that barks&#8221; (sir Winston Churchill) &hellip; <\/p>\n","protected":false},"author":1,"featured_media":3205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[16],"tags":[2220,2221],"class_list":["post-5005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-belasting","tag-fed","tag-symposium"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>FED symposium. 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