The Resource The principle of legal certainty of the tax constitutional system

The principle of legal certainty of the tax constitutional system

Label
The principle of legal certainty of the tax constitutional system
Title
The principle of legal certainty of the tax constitutional system
Creator
Subject
Language
  • eng
  • eng
Summary
The legal uncertainty of the tax system has reached alarming levels, as a result of unclear and complex legislation, the lack of updated versions, clarity and coherence, and of case law that continuously changes and on which precedents have not been established yet. This paper addresses such issues, and the need for the effectiveness of firm principles in tax matters, tax principles in tax relations. For purposes of this study, the principle of legal certainty is functionally defined as a constitutional guarantee principle aimed at protecting rights stemming from expectations of legitimate trust in the creation or application of tax rules, through legal certainty, stability of the legal system, or the effectiveness of fundamental rights and freedoms
Citation source
In: Diritto e pratica tributaria internazionale. - Padova. - Vol. 12 (2012), no. 2 ; p. 513-531
http://library.link/vocab/creatorName
Tôrres, H. Taveira
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • tax certainty
  • taxpayer rights
Label
The principle of legal certainty of the tax constitutional system
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/A-D/DIRIEPRTI/2_513-531.zip
Publication
Note
20121105

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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