Artikel 132: Statutory regulations for provinces and municipalities; supervision; taxes
- Both the organisation of provinces and municipalities and the composition and powers of their administrative organs shall be regulated by Act of Parliament.
- Supervision of the administrative organs shall be regulated by Act of Parliament.
- Decisions by the administrative organs shall be subject to prior supervision only in cases specified by or pursuant to Act of Parliament.
- Decisions by the administrative organs may be quashed only by Royal Decree and on the grounds that they conflict with the law or the public interest.
- Provisions in the event of non-compliance in matters of regulation and administration required under Article 124, paragraph 2, shall be regulated by Act of Parliament. Provisions may be made by Act of Parliament notwithstanding Articles 125 and 127 in cases of gross neglect of duty by the administrative organs of a province or municipality.
- The taxes which may be levied by the administrative organs of provinces and municipalities and their financial relationships with the central government shall be regulated by Act of Parliament.
Explanation
Please note: Only the Dutch-language version of the Constitution has legal effect.
The law regulates:
- how provinces and municipalities are organized
- how the composition and powers of the boards of provinces and municipalities are regulated
- how supervision of the board is regulated
- which precautionary measures and coercive measures can be taken if the board fails to perform its duties. The central government may also take measures when the boards of provinces and municipalities seriously neglect their duties.
All of this is laid down in the Provincial Act and the Municipal Act.
The central government is only authorized to annul decisions of the boards of provinces and municipalities if these are contrary to the law or the public interest.
The financial relationship of the provinces and municipalities to the State is regulated in the Financial Relations Act.