Equality, Legal Certainty and Tax Legislation in the Netherlands Fundamental Legal Principles as Checks on Legislative Power: A Case Study

Fundamental legal principles may function as a check on legislative power protecting citizens against arbitrary interferences with their liberty. This contribution deals with the principle of equality and the principle of certainty. First, the testing of legislation against the principle of equality is presented as a case study of constitutional review. In the Netherlands, the constitutional dialogue between the legislator and the Dutch Supreme Court revolving around the principle of equality demonstrates a fair amount of subtle details. As a result, constitutional review can hardly be called... Mehr ...