gelyktydige

Gelyktydige is a concept in Dutch administrative law, which translates to "equivalent charge" in English. It refers to the practice of levying the same tax or fee on different entities or individuals, where the basis for the calculation is the same despite differences in the applying law or regulation. In essence, gelyktydige involves treating similarly situated entities equally for tax purposes.

A key principle of gelyktydige is the idea of equivalence, which is meant to provide fairness and consistency in the application of laws and regulations. The concept is often invoked in disputes between taxpayers and the government, particularly when there are concerns about unequal treatment or discrimination. Gelyktydige is typically used in the context of fiscal law, including income tax, VAT, and other forms of taxation.

In order for gelyktydige to be applicable, the entities or individuals in question must be similarly situated, meaning they share the same characteristics or circumstances. The basis for the charge must also be the same, and the amount of the charge must be equal. If these conditions are met, the principle of gelyktydige can provide a basis for challenging unfair or discriminatory taxation.

The application of gelyktydige can be complex and fact-specific. In evaluating whether gelyktydige is applicable, relevant factors may include the legal basis for the tax or fee, the intent of the lawmakers, and the specific circumstances of the entities or individuals involved.