Citaat | Parket bij de Hoge Raad 30 september 2013

Onder 6.1 Parket bij de Hoge Raad 30 september 2013

Een alinea uit Parket bij de Hoge Raad 30 september 2013, ECLI:NL:PHR:2013:859.

For the purposes of Article 14 a difference of treatment is discriminatory if it 'has no objective and reasonable justification', that is if it does not pursue a 'legitimate aim' or if there is not a 'reasonable relationship of proportionality between the means employed and the aim sought to be realised'. Moreover in the field of taxation the Contracting States enjoy a wide margin of appreciation in assessing whether and to what extent differences in otherwise similar situations justify a different treatment (...). In particular, it is not sufficient for the applicants to complain merely that they have been taxed more than others, but they must show that the tax in question operates to distinguish between similar taxpayers on discriminatory grounds (...).

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