Legitimate expectations in Luxembourg tax law (ePub)
The case of administrative circulars and tax rulings
(Sprache: Englisch)
This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of...
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This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers' rights to certainty.
This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts.
Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts.
Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Bibliographische Angaben
- Autor: Fatima Chaouche
- 2019, 552 Seiten, Englisch
- Verlag: Éditions Larcier
- ISBN-10: 280791666X
- ISBN-13: 9782807916661
- Erscheinungsdatum: 25.06.2019
Abhängig von Bildschirmgröße und eingestellter Schriftgröße kann die Seitenzahl auf Ihrem Lesegerät variieren.
eBook Informationen
- Dateiformat: ePub
- Größe: 1.30 MB
- Ohne Kopierschutz
Sprache:
Englisch
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