The Netherlands
van Hout,Diana Hemels,Sigrid
van Hout,Diana
Hemels,Sigrid
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.
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Date
2025-07-01
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EATLP / IBFD
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Citation
van Hout, D & Hemels, S 2025, The Netherlands. in R de La Feria (ed.), Taxation and inequalities. 23 edn, vol. 2025, EATLP International Tax Series, EATLP / IBFD, Amsterdam, pp. 691-713, EATLP 2024 Congress, 6/06/24.