The Resource Tax and the rule of law

Tax and the rule of law

Tax and the rule of law
Tax and the rule of law
The Law Society has drafted a position paper detailing its belief that, in recent years, there has been a tendency on the part of government to allow the rule of law in taxation to risk being eroded in the interests of making the executive more effective. The Society is fully supportive of the government's objective to discourage avoidance and change the economic incentives associated with tax avoidance but is keen to ensure that opinion is not obtained by measures that erode the rule of law. This position paper looks critical at certain issues, such as: the use of retrospective taxation which is a clear example of a breach of the rule of law; the deliberate uncertainty created by the general anti-avoidance rule (GAAR) as the rule of law conversely implies as much certainty as possible as to what legal obligations are; and the promulgation of new rules which seek to exclude or limit access to the courts. The paper also makes a number of proposals
Geographic coverage
  • European Union
  • Europe
no index present
Language note
Literary form
non fiction
The Law Society
  • tax policy
  • rule of law
  • anti-avoidance
  • taxpayer rights
  • retroactivity
  • appeal
Tax and the rule of law
6 p.

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