Results 241 to 250 of about 195,936 (263)

The principle of legal certainty in tax law

1997
By small oscillations, the judges of the Palais Royal and rue Montpensier have drawn up the contours of a principle of legal security, still uncertain in tax law. The objective sources remain limited by the time of the tax law while the subjective sources are contingent on the integration of time in the tax provisions.
openaire   +1 more source

VAT rates in tender offers for catering services –the role of case law in shaping tax law certainty and equal competition

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
The issue of correctly determining VAT rates in bids submitted in tenders based on public procurement regulations for catering services has been the subject of much controversy for years. The distinction between catering services, food services, and the delivery of ready-made meals is crucial for determining the amount of tax due, and thus for the ...
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Implementation of Restorative Justice Law in the Field of Tax Law, to Achieve Certainty, Utilities, and Value of Justice

Tax is one of the important elements in supporting state revenues today, therefore the government is very involved in regulating the implementation of taxation to the community. Since the enactment of the renewal of tax provisions with Law No. 28 of 2007 concerning General Provisions for Tax Procedures, it has regulated various matters relating to the ...
Sanusi, Sanusi, Noer, Syamsudin
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Matching NPWP and NIK in the Perspective of Indonesian Tax Law: A Comprehensive Study of the Principles of Legal Certainty and Justice for Taxpayers

The policy of matching the Taxpayer Identification Number (TIN) with the National Identity Number (NIN) in Indonesia is implemented to enhance the efficiency of tax administration and the accuracy of taxpayer identification. Although the objectives of this policy are positive, its implementation faces several legal challenges, particularly related to ...
Evansarid, Argi, Albab, Ulil, Amiludin, Amiludin   +2 more
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L'etica del legislatore tributario e la certezza del diritto = The ethics of tax law and the principle of legal certainty

2016
Separated from ethical implications, legal certainty regards, especially, the validity, duration and meaning of law. Neverthless, applied to the outcome of interpretation, it reveals new and broader implications regarding the separation between politics and law, and the effectiveness of legal provisions.
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The Relevance of Jurisprudence in Tax Law: An Analysis from the Perspective of Brazilian System of Precedents

Beijing Law Review, 2023
exaly  

Certainty in Law

Law and Philosophy Library, 2016
Humberto Avila
exaly  

Rules, Standards, and the Value of Certainty in Tax Law

SSRN Electronic Journal
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L’abuso del diritto in materia tributaria nell’ordinamento tedesco tra tensioni giurisprudenziali ed esigenze di certezza The Abuse of Law in Tax Matters in the German Legal System between Judicial Interpretations and Need for Certainty

2018
The German legal system was the first in Europe to experience the need to oppose the abuse of law in tax matters with a general legal provision. German has, therefore, acquired significant experience in this field so that the § 42 AO come to influence the jurisprudence of the EU Court of Justice as it much was developing its own principle for the ...
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Anchoring the energy transition with legal certainty in EU law

Maastricht Journal of European and Comparative Law, 2020
Kaisa Huhta
exaly