The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to...
Transcript of The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to...
![Page 1: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/1.jpg)
The Dutch Caribbean10.10.10, Five Years Later
Caribbean Context Course
Utrecht, June 9th 2016
University College Utrecht – University of Aruba
prof. dr. H.E. Bröring
![Page 2: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/2.jpg)
Outline
• 10.10.10: Research project Groningen 2007/08
OCT or Outermost Region?
• Development
• 10.10.15: Evaluation Dutch Caribbean (Bonaire, Saba, Statia)
• Special characteristics small scale jurisdictions
• Conclusions: innovation or mess?
2
![Page 3: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/3.jpg)
3
EU
Netherlands Neth. Ant. Aruba
Kingdom
Curaçao Bonaire St. Martin Statia Saba
![Page 4: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/4.jpg)
EU
Netherlands Aruba Curaçao
Kingdom
St. Martin
Eur NetherlandsBonaire Statia Saba
![Page 5: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/5.jpg)
Research project Groningen 07/08OCT or Outermost Region?
• Choice for OR: full application of EU law• Severe implications, e.g.
– Private law: extra consumers protection (contracting on distance, claims flight delay, products standards, advertisement by comparison)
– Company law: other regime for intellectual property and for insurances, no WFBV
– Tax law: no cascade system, new customs regime, financial contribution to EU
– Administrative law: Service Directive (transparency, one (front) office, lex silencio positivo
– Environmental law: extra protection (threat for ISLA-refinery)• Etc (conditions of employment, etc, etc)
5
![Page 6: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/6.jpg)
Research project Groningen 07/08OCT or Outermost Region?
• Consequences for liability and recovery of damage: need for new instruments for the Kingdom
• Differences between OCTs and ORs are relative
• European Nl EU law, BES as part of Nl OCT: constitutional question of equal treatment (Art. 1 GW)
6
![Page 7: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/7.jpg)
OCT Decision 2013 (2013/755)
• Size and prosperity: no differences with ORs anymore
• More free trade (GATT, WTO)
• More reciprocity EU – OCTs
• OCTs as frontiers of the EU
7
![Page 8: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/8.jpg)
Infringement procedure
• Art. 258 TFEU: speed up of the procedure
• New policy, Communication on penalty payments, November 2010
– The Commission will in all infringement cases ask for a penalty payment or administrative fine
– With a preference for penalty payment; a combination with an administrative fine is possible
8
![Page 9: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/9.jpg)
Wet NErpe
• Wetsvoorstel Naleving Europese regelgeving publieke entiteiten
• Central right to give instructions for obeying EU law
• Central right to recover its damages
• Wet NErpe alike provisions will be made in case of accepting the OR status
9
![Page 10: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/10.jpg)
Research project Groningen 2015 Bonaire, Saba, Statia
• Ministry of the Interior and Kingdom Relationships
• Evaluation 10.10.10-10.10.15
• Three projects
– Perspective inhabitants
– Public organisation
– Legislation: implementation and enforcement (Groningen)
10
![Page 11: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/11.jpg)
Bonaire, Saba, Statia
• Opting out (from NA) of Curaçao and St Martin
• Bonaire, Saba, Statia (later): direct relations with Netherlands in Europe
• Too small for autonomy
• Sort of Dutch community
11
![Page 12: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/12.jpg)
Bonaire, Saba, Statia• Special attention to be paid to
i. Principle of equality
ii. Reluctant changements (continuation NA-legislation)
iii. Consultation Caribbean islands
• Tension between i and ii
• NA: federation
– 1 Competence island, 2 NA competent
• Netherlands: decentralized unity
– 1 Competence state, 2 island competent 12
![Page 13: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/13.jpg)
Bonaire, Saba, Statia
• Equality Before the Law
– The right to vote for the Senate
– Euthanasia, abortion, same sex mariage
– National and social insurances, education, environmental, etc, standards
– General Administrative Law Act c.a.
13
![Page 14: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/14.jpg)
Bonaire, Saba, Statia• Research
– Analyzing legislation
– Analyzing literature
– Interviews ministry
– Interviews on the islands (local government, civil servants, health care, police, entrepreneurs)
14
![Page 15: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/15.jpg)
Special characteristics
• Multi-ethnic, -cultural, -lingual: pluralism
• Insularity
• Small scale
• Close relations, patronage
• Polarisation
• Sizeable public services
• Small scale jurisdiction15
![Page 16: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/16.jpg)
Special characteristics
• Differences between all Dutch Caribbean islands
– Politics
– Economics
– Language
– Culture
• On the other hand
– Bonaire and Curaçao (and Aruba) are intertwined
– Saba, Statia and St Martin are intertwined16
![Page 17: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/17.jpg)
Evaluation I• Health care
• Social security
• Education
• Infrastructure
• Financial services
• Tax
• Other domains
• Euthanasia, abortion, same sex marriage
• Peoples perspective17
![Page 18: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/18.jpg)
Evaluation II• Legislation: implementation and enforcement
• Consultation
• Legislative reluctancy
• Social security
• Differentiation and harmonization
• Practicability and enforceability
18
![Page 19: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/19.jpg)
Evaluation III• Mixed picture
• Good intentions
• High expectations
• Disappointment
• Experienced arbitrariness
• Discontent and discomfort
• Different worlds
• Vulnerable governance
19
![Page 20: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/20.jpg)
In another 25 years
20
Neth. Ant. Autonomouscountry
Independent
Aruba 06.903.4
69.663.1
07.414.2
Curaçao 32.222.2
39.430.2
14.432.2
St Martin -Strong indicationsthat
-interviewers
-have committedfraud
![Page 21: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/21.jpg)
Oversees Countries an TerritoriesOutermost Region
• Tension between– Territorial functioning of EU-law (all EU-law)
• Geographic Europe • Outermost Regions
– Personal functioning of EU-law (European citizenship: right to vote, travel and stay in the EU)• All citizens of member states• Including those of OCTs
– OCTs: a way to penetrate the world with EU-law
21
![Page 22: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/22.jpg)
Impact Outermost Region status
• A choice for the outermost region status is not a solution itself
• Directives must be implemented in own regulation (no copy paste) and fit in own system
• Governance has to comply with European norms (also in practise)
• Guarantee of enforcement
22
![Page 23: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/23.jpg)
EU
Netherlands Aruba Curaçao
Kingdom
St. Martin
Eur NetherlandsBonaire Statia Saba
Innovation? Mess?
![Page 24: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/24.jpg)
Innovation or mess?• Nl in Europe: EU-law
• Bonaire, Saba, Statia (communities of the same country Nl): OCT
• Aruba, Curaçao, St Martin: OCT
• At least no European border between the Dutch Caribbean islands
• However, there new borders between the islands
• Nobody would have developed this model in advance 24
![Page 25: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/25.jpg)
Innovation or mess?
• Nobody would have developed this model in advance
• It’s a result of Dutch doubt about the Caribbean capability of reaching EU-standards
• When not: Nl in Europe has to pay the bill
25
![Page 26: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/26.jpg)
Innovation or mess?• Dutch polder model
• Pragmatism
• Relativism
– Dutch law is EU-law
– Law Aruba, Curaçao, St Martin is Dutch law
– (Although a little old)
– Bonaire, Saba, Statia partly NA-law, partly real (modern) Nl-law
• Realism
– World politics, influence of USA26
![Page 27: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/27.jpg)
Conclusions I• The outermost region status is very risky
• One status or the other: never a gold mine
• Realistic governance, with attention for specific characteristics
• Take advantage of European standards by free adoption of these standards
• Cooperation with other OCTs and within Kingdom
27
![Page 28: The Dutch Caribbean · –Tax law: no cascade system, new customs regime, financial contribution to EU –Administrative law: Service Directive (transparency, one (front) office,](https://reader035.fdocuments.net/reader035/viewer/2022071119/60183085e474e953c376e5dc/html5/thumbnails/28.jpg)
Conclusions II• 10.10.10 is an in-between-solution
• So is 10.10.15
• Dutch Caribbean: a matter of muddling through
• Few alternatives
• Trying to make the best out of it
• Next years special attention for Bonaire, Saba and Statia (the meaning of the equality principle)
28