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Epieikeia or “Better Justice”: Formalism in Tax Law Revisited

For Aristotle, “the essence what is equitable is that it is an amendment of the law, in those points where is fails through the generality of its language”. The application of legal rules produces appropriate (just) results in the majority of cases, but not in all. When its application would lead to...

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Bibliografiska uppgifter
Huvudupphov: Filipczyk Hanna
Materialtyp: Artigo
Språk:Inglês
Utgiven: Sciendo 2022-12-01
Serie:Baltic Journal of Law & Politics
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Länkar:https://doi.org/10.2478/bjlp-2022-0013
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