{"id":2943,"date":"2025-04-23T12:28:31","date_gmt":"2025-04-23T10:28:31","guid":{"rendered":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/?p=2943"},"modified":"2026-04-15T11:36:06","modified_gmt":"2026-04-15T09:36:06","slug":"de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur","status":"publish","type":"post","link":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur\/","title":{"rendered":"De moeilijke afweging tussen nieuwe wettelijke interpretatie en de beginselen van behoorlijk bestuur"},"content":{"rendered":"    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n<section\n    class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\"\n        >\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    De moeilijke afweging tussen nieuwe wettelijke interpretatie en de beginselen van behoorlijk bestuur<\/h1>                    <\/div>\n    <\/div>            <\/div>\n<\/section>\n<section\n    class=\"wp-block-insight-intro wp-block wp-block-insight-intro--no-details layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n    >\n            <div class=\"wp-block-insight-intro__container fade-in\">\n                    <div class=\"wp-block-insight-intro__image\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"981\" height=\"569\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-981x569.jpeg\" class=\"attachment-content-width-sidebar-image size-content-width-sidebar-image\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-981x569.jpeg 981w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-1096x636.jpeg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-32x20.jpeg 32w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/>            <\/div>\n                    <\/div>\n    <\/section>\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p><b><span data-contrast=\"auto\">De moeilijke afweging tussen nieuwe wettelijke interpretatie en de beginselen van behoorlijk bestuur<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">In een recente uitspraak moest de rechtbank van eerste aanleg van Waals-Brabant een conflict beslechten dat het spanningsveld tussen fiscale strengheid en de beginselen van behoorlijk bestuur blootlegt.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">De administratie heeft met terugwerkende kracht een nieuwe interpretatie van een van haar verordeningen toegepast. Daarmee heeft zij de fundamentele beginselen van gewettigd vertrouwen en rechtszekerheid geschonden, die stabiliteit, voorspelbaarheid en transparantie vereisen in de betrekkingen tussen de overheid en belastingbetalers. <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">De rechtbank herhaalde dat fiscale wettigheid, hoewel fundamenteel, niet kan worden ingeroepen om onvoorziene en geheime wijzigingen te rechtvaardigen. De administratie is verplicht om de continu\u00efteit van haar eigen handelingen te respecteren. Goed bestuur is geen ideaal, maar een concreet bolwerk tegen willekeur.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">In sommige gevallen kan de belastingdienst de teksten en wetten die van toepassing zijn op belastingbetalers anders interpreteren, in strijd met de principes van goed bestuur. Als u twijfels hebt over de toepassing van uw belastingen, neem dan contact op met onze experts die uw dossiers zullen controleren en, indien nodig, in uw naam een klacht zullen indienen bij de autoriteiten. Ayming heeft veel ervaring met dit soort zaken en kan uw belangen verdedigen bij de belastingdienst.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n            <\/div>\n            <\/section>\n<section\n    class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\"\n    >\n    <div class=\"wp-block-sharing-icons__container\">\n        <div class=\"wp-block-sharing-icons__inner\">\n                            <p class=\"wp-block-sharing-icons__title fade-in\">\n                    Deel                <\/p>\n                        <div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a\n            href=\"https:\/\/x.com\/share?text=De%20moeilijke%20afweging%20tussen%20nieuwe%20wettelijke%20interpretatie%20en%20de%20beginselen%20van%20behoorlijk%20bestuur&#038;url=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen op Twitter\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#x'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur\/&#038;title=De%20moeilijke%20afweging%20tussen%20nieuwe%20wettelijke%20interpretatie%20en%20de%20beginselen%20van%20behoorlijk%20bestuur\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen op LinkedIn\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#linkedin'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur\/&#038;p%5Btitle%5D=De%20moeilijke%20afweging%20tussen%20nieuwe%20wettelijke%20interpretatie%20en%20de%20beginselen%20van%20behoorlijk%20bestuur\"\n            target=\"_blank\" rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen op Facebook\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#facebook'><\/use>\n            <\/svg>        <\/a>\n    \n    \n    \n            <a\n            href=\"mailto:?subject=De%20moeilijke%20afweging%20tussen%20nieuwe%20wettelijke%20interpretatie%20en%20de%20beginselen%20van%20behoorlijk%20bestuur&#038;body=https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Delen via e-mail\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#email'><\/use>\n            <\/svg>        <\/a>\n    \n    <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n<section\n    class=\"wp-block-newsletter-signup wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\"\n    >\n    <div class=\"wp-block-newsletter-signup__container\">\n        <div class=\"wp-block-newsletter-signup__box row-load\">\n            <div class=\"wp-block-newsletter-signup__content\">\n                <h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Inzichten rechtstreeks in je inbox<\/h2>                <div class=\"wp-block-newsletter-signup__description wysiwyg\">\n                    <p class=\"paragraph-large\">Mis de laatste informatie, nieuws en updates van Ayming niet. 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href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/expert-mening\/\" class=\"wp-component-card-insights__type\">\n                        Expert opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">11 maart, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-150x150.jpeg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-1096x1096.jpeg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-698x698.jpeg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 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href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=71\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/expert-mening\/\" class=\"wp-component-card-insights__type\">\n                        Expert opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">10 december, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-532x532.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-532x532.jpg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-150x150.jpg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-1096x1096.jpg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-698x698.jpg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-132x132.jpg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/bis-variant-een-nieuwe-financiele-hefboom-voor-de-logistieke-sector\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Bis-Variant: Een nieuwe financi\u00eble hefboom voor de logistieke sector            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=99\"\n                class=\"wp-component-tags__tag\"\n            >\n                HR Prestaties            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/expert-mening\/\" class=\"wp-component-card-insights__type\">\n                        Expert opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">9 december, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                                                            <div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n                                                        <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\">\n                                <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#chevron'><\/use>\n            <\/svg>                            <\/div>\n                        <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":0,"featured_media":3241,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"expertise":[71],"sector":[80],"topic":[],"class_list":["post-2943","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"532\" src=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-532x532.jpeg 532w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-150x150.jpeg 150w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-1096x1096.jpeg 1096w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-698x698.jpeg 698w, https:\/\/aymingbe.vps.staging.elixirrdigital.com\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/actueel\/expert-opinie\/de-moeilijke-afweging-tussen-nieuwe-wettelijke-interpretatie-en-de-beginselen-van-behoorlijk-bestuur\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                De moeilijke afweging tussen nieuwe wettelijke interpretatie en de beginselen van behoorlijk bestuur            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/alle-inzichten\/?expertise=71\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/inzichten\/expert-mening\/\" class=\"wp-component-card-insights__type\">\n                        Expert opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">23 april, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>","_links":{"self":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts\/2943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/comments?post=2943"}],"version-history":[{"count":1,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts\/2943\/revisions"}],"predecessor-version":[{"id":3828,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/posts\/2943\/revisions\/3828"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/media\/3241"}],"wp:attachment":[{"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/media?parent=2943"}],"wp:term":[{"taxonomy":"expertise","embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/expertise?post=2943"},{"taxonomy":"sector","embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/sector?post=2943"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/aymingbe.vps.staging.elixirrdigital.com\/nl\/wp-json\/wp\/v2\/topic?post=2943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}