The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments
18 sept 2021
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Categoría del artículo: Article
Publicado en línea: 18 sept 2021
Páginas: 27 - 44
Recibido: 04 ago 2020
Aceptado: 12 abr 2021
DOI: https://doi.org/10.2478/ntaxj-2021-0001
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© 2021 Niklas Sandell, published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Figure 1
Documents studied in chronological order_
| Document | Date | Origin |
|---|---|---|
| Review decision | December 20, 2012 | Tax Agency |
| Reply to the review decision of December 20, 2012 | January 31, 2013 | PwC |
| Appeal to the Administrative Court of the decision of the Tax Agency | March 25, 2013 | PwC |
| Mandatory review decision | March 26, 2013 | Tax Agency |
| Court minutes from oral hearing of representatives of the Tax Agency and by PwC called expert witnesses | October 22, 2013 | Administrative Court in Stockholm |
| Supplementary comments | October 23, 2013 | Tax Agency |
| Comment on the supplementary comment by the Tax Agency as of October 23, 2013 | October 30, 2013 | PwC |
| Court ruling | December 3, 2013 | Administrative Court in Stockholm |
| Appeal to the Administrative Court of Appeal | January 31, 2014 | Tax Agency |
| Plea to the Administrative Court of Appeal | February 28, 2014 | PwC |
| Final remark | April 14, 2014 | Tax Agency |
| Final remark (including a commentary by expert) | May 28, 2014 | PwC |
| Court ruling | December 22, 2014 | Administrative Court of Appeal in Stockholm |