- EAN13
- 9782807916661
- Éditeur
- Éditions Larcier
- Date de publication
- 25/06/2019
- Collection
- Collection de la Faculté de Droit, d'Économie et de Finance de l'Université du Luxembourg
- Langue
- anglais
- Fiches UNIMARC
- S'identifier
Legitimate expectations in Luxembourg tax law
The case of administrative circulars and tax rulings
Fatima Chaouche
Éditions Larcier
Collection de la Faculté de Droit, d'Économie et de Finance de l'Université du Luxembourg
Livre numérique
Autre version disponible
-
Papier - Larcier 150,00
This book is the result of a 4-year research project conducted at the Faculty
of Law of the University of Luxembourg. It explores the legal value and
enforceability of tax circulars and tax rulings in Luxembourg domestic law in
light of the principle of legitimate expectations and related principles.
After studying the historical roots of both interpretative acts, this research
questions the level of protection taxpayers enjoy when relying on circulars
and tax rulings and contains a review of decades of administrative case-law to
assess the judicial discourse on taxpayers’ rights to certainty.
This book further investigates the case of circulars and tax rulings that
contain interpretations of tax laws that are contrary to the law (contra
legem) and builds upon the existing normative framework to introduce proposals
addressing issues of uncertainty and inequality taxpayers are likely to suffer
when relying on such interpretative acts.
Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de
droit).
of Law of the University of Luxembourg. It explores the legal value and
enforceability of tax circulars and tax rulings in Luxembourg domestic law in
light of the principle of legitimate expectations and related principles.
After studying the historical roots of both interpretative acts, this research
questions the level of protection taxpayers enjoy when relying on circulars
and tax rulings and contains a review of decades of administrative case-law to
assess the judicial discourse on taxpayers’ rights to certainty.
This book further investigates the case of circulars and tax rulings that
contain interpretations of tax laws that are contrary to the law (contra
legem) and builds upon the existing normative framework to introduce proposals
addressing issues of uncertainty and inequality taxpayers are likely to suffer
when relying on such interpretative acts.
Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de
droit).
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