The Resource European supervision on the use of vague and undetermined concepts in tax laws

European supervision on the use of vague and undetermined concepts in tax laws

Label
European supervision on the use of vague and undetermined concepts in tax laws
Title
European supervision on the use of vague and undetermined concepts in tax laws
Creator
Subject
Language
eng
Summary
The author comments the use of unclear and undetermined concepts in tax law provisions that leads in practice often to interpretation and qualification problems and decreases legal certainty.
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 22 (2013),
http://library.link/vocab/creatorName
Peeters, B. (Bruno)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • legality principle
  • ECJ case law
  • ECHR case law
Label
European supervision on the use of vague and undetermined concepts in tax laws
Instantiates
Publication
Label
European supervision on the use of vague and undetermined concepts in tax laws
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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