Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness

Catégorie d'article: Article

Publié en ligne: 25 mai 2016

Pages: 17 - 28

Reçu: 19 oct. 2015

Accepté: 13 mars 2016

DOI: https://doi.org/10.1515/ntaxj-2016-0001

Mots clés

tax, legal certainty, the Nordic countries, tax authorities, court, specialization, unbiasedness

© 2016 M. Tjernberg, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.