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(2016) Certainty in law, Dordrecht, Springer.
The concept of legal certainty defined in the previous chapter is now applied to taxation. The concept of legal certainty in tax law does not differ from the general concept of legal certainty but emphasizes the mostly protective character that certainty has within this normative field owing to the existence of tax norms that establish a defensive perspective toward the individual's constitutional rights, albeit in balance with moderate interference by the state in exercising its power to tax.
Publication details
DOI: 10.1007/978-3-319-33407-3_7
Full citation:
Ávila, H. (2016). The concept of tax-law certainty, in Certainty in law, Dordrecht, Springer, pp. 195-198.
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