Citaat | Parket bij de Hoge Raad 27 juni 2001

Alinea 136 Parket bij de Hoge Raad 27 juni 2001

Een alinea uit Parket bij de Hoge Raad 27 juni 2001, ECLI:NL:PHR:2001:AB2314.

"The Commission (..) finds that a requirement that an investigation by a Tax Inspector under Article 47 of the General State Taxes Act should be subject to the guarantees of a judicial procedure as set forth in Article 6 para. 1 of the Convention would in practice unduly hamper the effective functioning in the public interest of the activities of fiscal authorities (cf., mutatis mutandis, Eur. Court H.R., Fayed v. United Kingdom, judgment of 21 September 1994, Series A no. 294-B, p. 48, para. 62 and Saunders v. United Kingdom, loc. cit., para. 67). The Commission is, therefore, of the opinion that the investigation by the Tax Inspector of the applicant's case was not such as to attract the application of Article 6 of the Convention and, consequently, that the applicant's obligation to answer the Tax Inspector's questions did not constitute an infringement of the right to silence and the right not to incriminate oneself."

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