Rules of play: general principles of good governance

What are the general principles of good governance?

When dealing with your tax matters, we always take a number of general guidelines into account. We call this the 'principles of good governance'. You could also call it the rules of play which the Tax and Customs Administration wants to observe.

When can you invoke the general principles of good governance? You can do this if you believe that we do not observe the rules of play or act contrary to them.

The principles of good governance are:

  • Principle of legal certainty
  • Duty to give reasons
  • Principle of due care
  • Prohibition of arbitrariness
  • Prohibition of abuse of power
  • Principle of proportionality
  • Principle of the protection of legitimate expectations: information or promises?
  • Principle of equality

More information on our website only available in Dutch: Spelregels: algemene beginselen van behoorlijk bestuur.


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