The Resource Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)

Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)

Label
Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)
Title
Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)
Creator
Subject
Summary
Article on the retroactive aspects of recent legislation announced after the "Baksteen"-case. The author favours checking of bill proposals by means of criteria as developed by the Council of State
Citation source
In: Weekblad voor Fiscaal Recht. - Deventer. - Vol. 128 (1999),
http://library.link/vocab/creatorName
Harkema, S.H
Language note
Dutch
http://library.link/vocab/subjectName
  • case law
  • retroactivity
Label
Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)
Instantiates
Publication
Abbreviated title
WFR
Label
Acts of legislation on taxes (...) shall not be retroactive (article 5(2) Tax Code of the Russian Federation)
Publication
Abbreviated title
WFR

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