Samenvatting

On December 24th 2021 the Dutch Supreme Court ruled the income tax on investment revenue illegal as it contradicted the European Convention on Human Rights. The question is how to repair it. The social doctrine of the Church offers a frame by which a new tax law can be judged. It is based on the principles of human dignity. The social doctrine states that fiscal laws should be moderated and fair, benefitting the <i>bonum commune</i>.