Een (conservatieve) vage norm Sample Clauses

Een (conservatieve) vage norm. Al eerder is opgemerkt dat de term ‘noodzakelijk’ niet gedefinieerd is in de fiscale wet- en regelgeving of in de jurisprudentie; het is niet of nauwelijks in objectieve criteria vast te leggen en behoeft in elk concreet geval een interpretatie.4 Hoewel de interpretatie van het begrip ‘noodzakelijk’ een momentopname is, noopt de strikte fiscale geheimhoudingsbe- paling tot terughoudendheid. De term ‘noodzakelijk’ in de fiscaliteit impliceert dat deze in ieder geval niet te ruim of te vrijblijvend moet worden geïnterpreteerd. Hierdoor wordt voorkomen dat wordt meegegaan in de ‘waan van de dag’. Dit zorgt voor stabiliteit en duidelijkheid, hetgeen aansluit bij de criteria van het beoordelingskader van uitvoerbaarheid en handhaafbaarheid en duurzame inpasbaarheid binnen de (fiscale) structuur. Zoals opgemerkt in Hoofdstuk 6 kan een te strikte (interpretatie van de) geheimhoudingsbepaling ook afbreuk doen aan de meewerkbereidheid; geheimhouding dient functioneel te blijven en de dienstverlening zo min mogelijk in de weg staan.5 Met deze continue toets kunnen 1 Zie: Hoofdstuk 2, par. 6.
Sample 1
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  • Energy Policy and Conservation Act Both parties hereby agree to comply with all mandatory standards and policies relating to energy efficiency, which are contained in the state energy conservation plan issued in compliance with the Energy Policy and Conservation Act (Pub. L. 94-163, 89 Stat. 871).

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  • GARBAGE DISPOSAL, RECYCLING, AND BIODEGRADABLE MATERIALS A. Concessionaire shall be responsible for maintaining the cleanliness of the Concession Premises. Concessionaire shall ensure placement of all garbage and trash generated by the Concession Operation in designated containers and that said containers are emptied daily, or as more frequently required by Department, at a location within the Area designated by Department. Disposal costs from this latter location shall be borne by Department. Concessionaire shall provide such additional trash containers as may be required to keep the immediate Concession Premises clean at all times. The type of trash containers provided by Concessionaire shall be approved by Department prior to use.

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