This study concentrates on whether the nemo tenetur principle is applied properly in the Netherlands in (punitive) tax cases (i.e. tax-related administrative or criminal proceedings in which punitive sanctions can be imposed). The express recognition of the privilege against selfincrimination in Dutch law is based on the ECHR's case law re. article 6 of the European Convention on Human Rights.

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Feteris, M.W.C., G.J.M.E. de Bont (Guido)
Wolters Kluwer Law & Business
Fiscale Mongrafieen
Erasmus School of Law

Wijsman, L. (2017, June 9). Nemo tenetur in belastingzaken (No. 150). Fiscale Mongrafieen. Retrieved from