Constitutional Taxation in the Netherlands


  • Hans Gribnau Tilburg University
  • Sonja Dusarduijn Tilburg University


tax principles, tax legal system, right of taxpayers, constitutional review, human rights


In the Introduction, the authors mention the importance of the rule of law, democracy, human rights and constitutional rights, as elements of legitimacy and restriction of state power to impose taxes, because this power produces a limitation of rights and freedoms. However, the regulatory activity of the tax administration can also produce an attack against rights and liberties. The authors develop these issues, among others, consecutively explaining the follow: constitutional norms; constitutional bases of taxation;  legislative and administrative functions related to taxation; constitutional framework of protection of individual rights and liberties; fundamental legal principles and the testing of tax legislation; the principle of equality: the method of judicial interpretation; the margin of appreciation for the tax legislator; fundamental rights and technical distinctions of a legal nature; judicial deference: right to property; legal certainty.

Author Biographies

Hans Gribnau, Tilburg University

Full Professor of tax law at the Fiscal Institute and the Center for Company Law, Tilburg University and at Leiden University. His Research interests focus on Fiscal Methodology, Principles of Tax Law, Procedural Tax Law & Tax Ethics.


Sonja Dusarduijn, Tilburg University

Associate professor of tax law at the Fiscal Institute and the Center for Company Law, Tilburg University.



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How to Cite

Gribnau, H., & Dusarduijn, S. (2023). Constitutional Taxation in the Netherlands. Review of International and European Economic Law, 2(3). Retrieved from