Legal certainty and taxation: The problem of retroactive interpretation
This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good law. It is not just retroactivity of a law that is a...
Salvato in:
| Autori principali: | , |
|---|---|
| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2018-01-01
|
| Serie: | Anali Pravnog Fakulteta u Beogradu |
| Soggetti: | |
| Accesso online: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651804038P.pdf |
| Tags: |
Nessun Tag, puoi essere il primo ad aggiungerne!!
|