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

Categoria dell'articolo: Article

Pubblicato online: 25 mag 2016

Pagine: 17 - 28

Ricevuto: 19 ott 2015

Accettato: 13 mar 2016

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

Parole chiave

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.