The interested party has lodged an appeal with the tax court against additional assessments for ZV/OV premiums and refers in his notice of appeal to Article 31 of the General National Ordinance on Land Taxes (hereinafter: ALL). Article 1 ALL includes the taxes to which the ALL applies.
The ZV and the OV are not mentioned in this provision. Nor does the National Ordinances ZV and OV state that the ZV and OV fall under the scope of the ALL. The ALL has therefore not been declared applicable to the National Ordinance ZV and the National Ordinance OV (cf. GEA Curaçao June 8, 2022, ECLI:). In view of the foregoing, the tax court apparently does not have jurisdiction to hear the appeal against the additional assessments for ZV/OV premiums for the years 2014 to 2018.
LocationsRechtspraak.nl CFN 2022/68 with annotation of – Enhanced pronunciation
Share pronunciation
Pronunciation
Judgment of 22 July 2022
BBZ Nos. SXM20 to SXM20
COURT IN FIRST INSTANCE OF SINT MAARTEN
PRONUNCIATION
After simplified treatment within the meaning of Article 7a of the
National ordinance on the appeal in tax matters 1940:
[Interested party] , established in Sint Maarten,
stakeholder,
directed against:
EXECUTIVE BODY SOCIAL AND SICKNESS COST INSURANCES , established in Sint Maarten,
the USZV.
1THE PROCEDURE
1.1
On 15 November 2019, additional assessments for health insurance premiums (hereinafter: ZV) and Accident Insurance (hereinafter: OV) were imposed on the interested party for the years 2014 to 2018.
1.2
On November 22, 2019, the interested party lodged a pro forma objection to the additional assessments. The interested party further substantiated the objection on 24 January 2020.
1.3
The USZV has upheld the additional assessments by ruling on an objection of 5 April 2022.
1.4
On 13 May 2022, the interested party lodged a pro forma appeal against the USZV’s decisions on objection.
2CONSIDERATIONS
2.1
Pursuant to Article 7a, letter a, National Ordinance on Appeals in Tax Matters, the Court of First Instance may, until the parties have been invited to hear the case, rule immediately if the Court of First Instance clearly lacks jurisdiction. The Court sees reason to do so in this case.
The interested party lodged an appeal with the tax court against additional assessments for ZV/OV premiums. In his notice of appeal, the interested party refers to Article 31 of the General National Ordinance on National Taxes (hereinafter: ALL).
2.3
ZV/OV premiums concern employee insurance policies. Pursuant to Article 10 National Ordinance ZV and Article 10 National Ordinance OV, an appeal against a decision of the Bank is open to the Court of First Instance. Pursuant to Article 1 National Ordinance ZV and Article 1 National Ordinance OV Bank is understood to mean: the Country of Sint Maarten or an implementing organization designated by it by national decree. The USZV has been designated as implementing body by national decree of 06 May 2015, no. LB 15-0326. Thus, a decision of the USZV can be appealed to the Court of First Instance.
2.4
Under the ALL, the levying of taxes referred to in Article 1 ALL can be appealed to the tax court. The ZV and the OV are not mentioned in this provision. Nor does the National Ordinances ZV and OV state that the ZV and OV fall under the scope of the ALL. The ALL has therefore not been declared applicable to the National Ordinance ZV and the National Ordinance OV (cf. GEA Curaçao June 8, 2022, ECLI:NL:OGEAC:2022:176).
2.5
In view of the foregoing, the tax court apparently does not have jurisdiction to hear the appeal against the additional assessments for ZV/OV premiums for the years 2014 to 2018.
3DECISION
The dish:
– declares himself incompetent.
This judgment was given by mr. drs. MM de Werd, judge, and pronounced on 22 July 2022, in the presence of the registrar mr. SCMJ Bucx.
The Clerk, The Judge,
Copies have been sent to the parties by post/e-mail on …………………….
RESISTS
Either party may object to this immediate ruling in writing within two months of the date on which it was sent to:
The Court of First Instance of Sint Maarten (tax chamber)
Front Street 58 (The Courthouse)
Philipsburg
St Martin
If the Court is of the opinion that the objection is well-founded, this ruling will lapse and the case will still be considered.
You are requested to observe the following when submitting the notice of objection:
1. Submit a copy of this decision with the notice of objection;
2. Sign the notice of objection and state the following:
a. the name and address of the applicant;
b. the date;
c. why you do not agree with this statement (the grounds for the objection).
Parties also have the option of submitting the signed notice of opposition by e-mail to the registry of the Court of First Instance: belastinggriffie@caribjustitia.org .
a judge and a lawyer. Surprisingly, a very heavy and lengthy constitutional amendment could possibly be dispensed with. “Article 120 is non-binding.” By Sam Maasbommel
Reform of constitutional law: lawyers like to philosophize and fantasize about it, but in the end little is usually done. Constitutional review is also such an eternal discussion.
“The judge does not intervene in the assessment of the constitutionality of laws and treaties,” it is stated in Article 120 of the Constitution.
The Dutch court is not allowed to check whether a law in a formal sense is in accordance with the most important document in our legal system.
The old argument is that the legislator itself has to interpret the Constitution, not an unelected judge.
Still, the debate has been ramping up lately and the pro-review movement seems to be gaining momentum.
‘Radical ideas’ by Rutte IV Because it was really there in the coalition agreement Looking to each other, looking forward to the future,
the result of the longest cabinet formation ever: “We are working on the elaboration of constitutional review,
in line with the advice of the state committee for the Parliamentary system, in which we see which design best suits the Dutch legal system.”
And sure enough, steps were taken in the first half of the fourth Rutte cabinet. Ministers Bruins Slot (CDA) and Weerwind (D66), respectively of the Interior and of Legal Protection,
have already asked the highest judges whether they feel in favor of constitutional review – ‘yes, please’ – and recently sent an outline letter to the House of Representatives.
In this the duo of ministers aims for testing against the classic freedom rights, such as freedom of religion and expression, by means of
‘staggered testing’, which means that every judge would be empowered to review and not a constitutional court to be created for that purpose. But what exactly is the added value?
No urgent need
Gerhard Hoogers “I don’t feel it meets an urgent need,” says Gerhard Hoogers,
Constitutional Law
associate professor at the University of Groningen and honorary professor of comparative constitutional law at the Carl von Ossietzky University in Oldenburg.
He can’t imagine a law that has obviously been in conflict with the Constitution in recent years. Our ground document would not lend itself well to that either.
The fundamental rights in the Constitution have a fairly formal system of restrictions, such as Article 11:
“Everyone has the right to inviolability of his body, except for restrictions to be set by or pursuant to the law.”
If there is a legal basis, the legislator has relatively much room to restrict the right. In order to make constitutional review a meaningful activity,
Hoogers believes, “you should at least build in some sort of proportionality review” – as provided for in the European Convention on Human Rights (ECHR).
“And if you do that , you can wonder what exactly the added value is compared to testing against the ECHR itself.”
In his view, the form the government has opted for, staggered assessment by the ordinary court, is certainly useless.
“The Swedish court has been allowed to test against the constitution since the early 1970s, and it hardly ever happens. They just don’t want to.”
According to him, this stems from a constitutional tradition in which there has always been a great deal of trust in the legislature; a society of great consensus, just like the Netherlands. “Until recently, at least,” he adds.
big loss
Willem Korthals Altes Willem Korthals Altes likes it. “I am very much in favor of it,” says the judge who, after forced retirement at the age of seventy (about which he filed a case against the State ),
was allowed to put on the gown again to help absorb the corona arrears. It is true that we have the opportunity to test laws against treaties, and “that is already a lot and wonderful”, but nevertheless he finds it “a great loss” that our own Constitution is not covered by this.
He sees certain situations in which checking against the Constitution could have had clear added value, such as the closure of bookstores during the corona period.
According to him, Article 7 of the Constitution (freedom of expression) and the accompanying case law would have been sufficiently specific to test – which should then have led to an immediate reopening.
Constitutional Court If Korthals Altes was allowed to draw it up, there would be a constitutional court. The ordinary judge should not be burdened with this. He himself obtained his doctorate on a fundamental law dissertation, and in the past he experienced that judges hardly looked at the ECHR fundamental rights on their own.
Things are definitely better now, but about twenty years ago it took him a lot of effort to convince colleagues of the importance of this. A separate court will be more attentive to this and less reserved – and that is exactly the intention, he believes.
Before or after? Hoogers can agree with that. If a constitutional review is then chosen, he also feels more in favor of a constitutional court.
That gets one task, “and then the inclination to do it is also a bit greater, because otherwise you set your own right to exist in Frage .” Hoogers then prefers the French model, with ex ante testing : prior to the entry into force of the law. Legal certainty is thus better guaranteed than when a judge later repeals a law that is already in force.
With regard to the assessment moment, Korthals Altes prefers ex post . Not so much the enactment, but rather the application of laws should be fodder for the constitutional court. Citizens should be able to go to court in a specific case – in a quick procedure – to have it checked whether the elaboration of a particular law is constitutional.
Urgency
As a lawyer at Stibbe, Ali al Khatib looks at the matter from a slightly different perspective. First and foremost: he also thinks it is good to see that something is happening in this area, and is also in favor of revitalizing the Constitution, including the incorporation of a proportionality test. At the same time, he lacks a sense of social urgency in the outline letter. Al Khatib would have liked to see lessons learned from the Child Benefit affair. According to him, a less strict ban on testing could have prevented a lot of misery. “This letter has no eye for that at all.”
Abbb’s as a pad In the Allowances affair, not being able to test laws in a formal sense against the Constitution was not the actual stumbling block: “A much bigger lacuna is that, in principle, testing is also not allowed against the general principles of good governance.” The Supreme Court interpreted Article 120 in its classic Harmoniesation Act judgment from 1989 in such a way that these ‘ abbbs ‘, such as the principle of proportionality, also fall under the prohibition of review.
Human rights treaties often offer solace, and judges can certainly use them more often, but there will always be situations in which, according to the judge, no specific fundamental or human right is at stake. “Then it is important that the general principles of good governance, such as the principle of proportionality, can serve as a kind of cushion against too harsh laws.” He is in favor of making the law “less sacred” in a formal sense. That is not such a strange idea: after all, almost all other rules can be tested against legal principles. “I estimate that there will be few people who think that you should not be able to test a rock-solid law in an individual case for proportionality.”
Dialogue The fact that the ministers are neglecting this aspect – according to the outline letter people are waiting for ‘constitutional maturity’ at this point – surprises Al Khatib. After all, in The Hague too, there has been unison of shame that the judge took the laws as they were, no matter how harsh they turned out. “The Parliamentary Inquiry Committee has put on a really big pair of pants and the Department has taken it for granted that they have not applied the general principles of good administration.” The Rutte III cabinet has even resigned over the affair. Every reason to send out the signal as a politician, “in a dialogue between legislator and judge”, that Article 120 should no longer oppose testing against principles.
He calls on the highest courts to relativize the Harmonization Act judgment with regard to abbbs and calls on the legislator, if the judge fails to do so, to amend the Constitution in such a way that this is explicitly and unconditionally permitted. “So that the notion that laws must be proportionate is further anchored in our legal DNA.”
Evolution If the judge picks up the gauntlet, there is no need to wait for a constitutional amendment. After all, general legal principles have been entered into the prohibition of review by the court itself – reinterpretation is possible immediately. Amendment of Article 120 would be years away, “while you now see how people can end up in a legal meat grinder.”
Setting up a constitutional court can be omitted as far as Al Khatib is concerned. If judges can test a ministerial regulation against principles, then this should also be possible with a law in a formal sense. “And we already have a nice system of distributed testing in the Netherlands.” Testing laws in a formal sense against abbbs is therefore not such a big step, but it is an important one. “We don’t need a revolution , we need an evolution .”
Goat path For anyone who has dreamed of checking against the Constitution for years, the sudden interest and apparent political will is an exciting event. But, like so many movements in constitutional reform, the chance of disappointment is quite high. The first reading required for a constitutional amendment often still succeeds, but in the second reading proposals often fail ( with exceptions ), because a two-thirds majority is required in both Houses. Only recently – again – the corrective referendum went under. Nevertheless, there may be a goat path. Hoogers, a specialist in the field of kingdom law, has argued for years that Article 120 is actually non-binding.
Troubled legal history What’s up with that? Article 120 is a merger of two older provisions. One from Thorbecke’s Constitution of 1848: “the laws are inviolable”, the other from 1953: “the courts do not enter into the assessment of the constitutionality of agreements” (by which treaties were meant). In 1983, says Hoogers, the provisions were merged into the current Article 120.
However, the (constitutional) legislator did not realize that these were two disparate standards. The treaty ban on review was in fact a national standard , which means that it binds the entire Kingdom (currently consisting of Aruba, Curaçao, Sint Maarten and the Netherlands); while the other provision was ‘just’ a Dutch constitutional standard.
Procedural error According to Hoogers, the Kingdom Act legislative procedure should therefore have been followed, with additional requirements attached to the regular constitutional amendment procedure. For example, the Ministers Plenipotentiary of the overseas countries sit at the table in various phases. That did not happen at the time, which is contrary to the Charter for the Kingdom of the Netherlands. “And Constitutional provisions that are contrary to the Statute, they do not apply.” After all, although we hardly notice it in daily legal practice, it is in hierarchy above the Constitution.
Admittedly, it is a somewhat theoretical discussion, which, moreover, is not conducted outside the discourse under Kingdom law. “We think you’re right”, Hoogers hears from his colleagues. But he doesn’t know whether his find will have any meaning in reality. “It is, of course, such an idiotic statement, a non-binding norm in the Constitution.” And then there is the paradox that no one can establish the ineffectiveness because of the prohibition of testing. Constitutional law continues to fascinate.
in the genes As much as there are reservations about the cabinet plan, it is in any case healthy to review our constitution every now and then. Al Khatib appreciates that the Constitution is brought into the discussion a little more prominently.
According to Korthals Altes, the added value of a revised Article 120 is not in the first place of a strictly legal nature, but in a broader sense ensures that people start thinking more ‘constitutionally’:
considering how legislation and regulations relate to the Constitution. “We do that far too little in the Netherlands.” According to the experienced judge, this partly stems from the ban on testing, because it is not “in the genes” because of this. Who knows, maybe that will eventually change.
international tourism has seen a strong recovery in the first five months of 2022, with nearly 250 million international arrivals recorded.
This compares to 77 million arrivals from January to May 2021 and means the sector has recovered almost half (46%) of pre-pandemic 2019 levels. who stand in their way,”
said UNWTO Secretary-General Zurab Pololikashvili. At the same time, he also advises caution in the face of “economic headwinds and geopolitical challenges that could affect the sector for the remainder of 2022 and beyond.”
EUROPE AND THE AMERICAS IN LEADERSHIP Europe received more than four times more international arrivals than in the first five months of 2021 (+350%), driven by strong intra-regional demand and the removal of all travel restrictions in an increasing number of countries.
The region performed particularly robustly in April (+458%), reflecting a busy Easter period. In the Americas, arrivals more than doubled (+112%). However, the strong recovery is measured against weak results in 2021 and arrivals remain 36% and 40% below 2019 levels in both regions, respectively.
International tourism recovers 46% of pre-pandemic levels
The same pattern is seen in other regions. Strong growth in the Middle East (+157%) and Africa (+156%) remained 54% and 50% below 2019 levels, respectively, and Asia and the Pacific nearly doubled arrivals (+94%), although the numbers were 90% below 2019 as some borders remained closed to non-essential travel. On the face of it, the recent loosening of restrictions can be seen in improved results for April and May.
Looking at subregions, several have recovered between 70% and 80% of their pre-pandemic levels, led by the Caribbean and Central America, followed by southern Mediterranean, western and northern Europe. It’s worth noting that some destinations have surpassed 2019 levels, including U.S. Virgin Islands, St. Maarten, Republic of Moldova, Albania, Honduras and Puerto Rico.
EXPENSES INCREASE The increase in tourism spending outside the main markets of origin is consistent with the observed recovery. International tourist spending from France, Germany, Italy and the United States is now at 70% to 85% of pre-pandemic levels, while spending by India, Saudi Arabia and Qatar has already surpassed 2019 levels
International tourism recovers 46% of pre-pandemic levels
. International tourism obtained in destinations, an increasing number of countries – Republic of Moldova, Serbia, Seychelles, Romania, North Macedonia, Saint Lucia, Bosnia and Herzegovina, Albania, Pakistan, Sudan, Turkey, Bangladesh, El Salvador, Mexico, Croatia and Portugal – have fully recovered to pre-pandemic levels.
CHALLENGES Strong demand during the Northern Hemisphere’s summer season is expected to consolidate these positive results, particularly as more destinations ease or eliminate travel restrictions. As of July 22, 62 destinations (of which 39 in Europe) had no restrictions related to covid-19 and an increasing number of destinations in Asia have started to ease.
According to the International Civil Aviation Organization (ICAO), the overall reduction in international air capacity in 2022 will be limited to 20% to 25% of the seats offered by airlines compared to 2019. This resilience is also reflected in load factors. hotelier. Based on data from industry benchmarking firm STR, global load factors rose to 66% in June 2022 from 43% in January.
However, stronger-than-expected demand has created significant operational and workforce challenges, while the war in Ukraine, rising inflation and interest rates, as well as fears of an economic slowdown continue to pose a risk. for recovery. The International Monetary Fund points to a global economic slowdown from 6.1% in 2021 to 3.2% in 2022 and then to 2.9% in 2023. At the same time, the UNWTO continues to work closely with the World Organization for Health (WHO) to monitor the pandemic as well as emerging public health emergencies and their potential impact on travel.
International tourism recovers 46% of pre-pandemic levels
REGIONAL SCENARIOS UNWTO forward-looking scenarios published in May 2022 point to international arrivals reaching 55% to 70% of pre-pandemic levels by 2022. Results depend on evolving circumstances, particularly changes in travel restrictions, ongoing inflation, including high prices energy and general economic conditions, the evolution of the war in Ukraine, as well as the health situation related to the pandemic. More recent challenges such as understaffing, severe airport congestion and flight delays and cancellations could also affect international tourism numbers.
Scenarios by region show that Europe and the Americas record the best Tourism results in 2022, while Asia and the Pacific are expected to lag behind due to more restrictive travel policies. International tourist arrivals in Europe could rise to 65% or 80% of 2019 levels by 2022, depending on various conditions, while in the Americas they could reach 63% to 76% of those levels.
In Africa and the Middle East, arrivals could reach around 50% to 70% of pre-pandemic levels, while in Asia and the Pacific they would remain at 30% of 2019 levels in the best-case scenario, due to stricter policies and restrictions.
International tourism recovers 46% of pre-pandemic levels
International tourism recovers 46% of pre-pandemic levels
This Monday, August 1, 2022, the concentration of PM10 fine particles in the air should exceed 50 μg/m3 on average over 24 hours, a value corresponding to the information and recommendation threshold. Faced with this forecast and in accordance with the prefectural decree relating to the management of pollution episodes in the ambient air, the information and recommendation procedure is scheduled for tomorrow. ZONES CONCERNED: Saint-Martin
NATURE OF POLLUTANT AND SOURCES: The procedure concerns fine particles less than 10 micrometers in diameter (PM10). This pollution is mainly linked to the passage of sand mists over the Guadeloupe archipelago, but also to human activity (combustion of fossil fuels, means of transport, industrial activities, etc.).
THRESHOLD REACHED: The information and recommendation threshold corresponds to a level of the pollutant in the atmosphere beyond which short-term exposure presents a risk to the health of particularly sensitive groups within the population and which makes it necessary to issue immediate and adequate information to these groups and recommendations to reduce certain emissions.
PM10 FINE PARTICLE AIR POLLUTION Orange level Saint-Martin
FORECASTS : The risk of overshoot is low for the next 24 hours.
PM10 FINE PARTICLE AIR POLLUTION Orange level Saint-Martin
Sanitary recommendations:
For vulnerable populations: Pregnant women, infants and young children, people over 65, people suffering from cardiovascular pathologies, heart or respiratory failure, people with asthma. For sensitive populations: People who recognize themselves as sensitive during pollution peaks and/or whose symptoms appear or are amplified during peaks (for example: people with diabetes, immunocompromised people, people suffering from neurological conditions or at risk cardiac, respiratory, infectious. ➢ In the event of respiratory or cardiac discomfort, seek advice from a healthcare professional, ➢ Favor shorter outings and those that require the least effort, ➢ Seek advice from your doctor to find out if your medical treatment needs to be adapted if necessary. ➢ Limit travel on major highways and their surroundings, during peak periods, ➢ Limit intense physical and sports activities (including competitions), both outdoors and indoors, ➢ For the general population: ➢ There is no need to change your usual activities.
PM10 FINE PARTICLE AIR POLLUTION Orange level Saint-Martin
In case of respiratory or cardiac discomfort, seek advice from a healthcare professional. Generally : ➢ Find out about air quality in the region on the Gwad’Air website: www.gwadair.fr, ➢ Additional health recommendations are made available on the agency’s website regional health authority of Guadeloupe: www.guadeloupe.ars.sante.fr
On Friday July 29th, the Minister of Public Health, Social Development and Labor, visited the Sint Maarten General Hospital (SMGH) project site to witness the largest pour in Sint Maarten’s history, which was 700 cubic meters. The historic pour of section 6 started at 3 pm and lasted 22 hours. The last update from the Minister was given during the pour of section 4 & 5, which together totaled 400 cubic meters.
At that time the Finso company and the SMGH contract manager projected the pouring of section 6 to commence somewhere around July 22nd 2022. “The pour was delayed by one week, which was understandable for a pour of such magnitude, as unforeseen delays can be expected. I am happy that the mandatory quarterly stakeholders meetings seem to be achieving the desired objective of setting target dates and accomplishing them within the projected timeframe.” Said Ottley.
Finso has now committed to an increase in work force within the next week. The Minister expressed the importance of utilizing local man power. He stated that by the next quarterly meeting, an analysis will be done to ensure that adequate man power will be readily available for the upcoming phases of the project. The findings will be reported to the people of Sint Maarten, whom he views as the most important stakeholders.
NV GEBE hereby informs the general public that due to a contractor digging to brace forms a High Voltage Circuit was damaged. The areas of Belair Hill Top, part of Spanish Fort and Camil Road have been affected pending repairs
Sint Maarten (St. Maarten, Saint Martin) is a place in the Caribbean that likes to describe itself as “the smallest landmass to consist of two nations.”
Known and cherished for its nightlife, beaches and rum, it’s also known globally for the high-action airplane takeoffs and landings happening there. Embraer 190 landing in St. Marteen 6 photos
Embraer 190 landing in St. MarteenEmbraer 190 landing in St. MarteenEmbraer 190 landing in St. MarteenEmbraer 190 landing in St. MarteenEmbraer 190 landing in St. Marteen Getting to Sint Maarten is not rocket science.
All you have to do is board a plane from where ever you are, and fly to the island’s Princess Juliana International Airport. It should be a smooth flight, no matter where you’re coming from, but it will most definitely end in screams of fright and awe. Not for you or anyone on the plane, but for the people on the island.
You see, the airport is located extremely close to Maho Beach. Well, we could even say it is on the beach. A short strip of sand is all that separates the water from the asphalt of the runway. And it’s a beach always filled with people, who come there for mostly one thing: play some sort of chicken with airplanes.
You see, when they land planes come from out over the water and fly right over the beach, literal inches away from people’s heads. When they depart, they do so facing the same way, and allowing people to be blown away by the engines’ jet blast – just Google St. Maarten jet blast, see what happens…
Over the weekend, we were reminded by the crazy stunts people pull over on Maho Beach by a video posted on Twitter by Airplane Pictures. It doesn’t reveal when it was shot, but given how these things take place there on a regular basis, it doesn’t really matter.
The slow-motion clip shows an Embraer 190 known as the Empress of London City and operated by BA Cityflyer, coming in to land right over the raised hair of the onlookers. And despite being a very short clip, it will definitely make you gasp.
