Duidelijkheid van fiscale wetgeving: een onderzoek naar een nadere invulling van de kwaliteitseis van eenvoud, duidelijkheid en toegankelijkheid voor fiscale wetgeving

Author(s):
Heuvel, R.L.G. van den
Published
2018
Publication type
Doctoral Thesis

Abstract

The requirement of clarity - resulting from the principle

of legal certainty - is one of the essential requirements for legislation.

The requirement of clarity implies that legislation must be structured and

formulated in a way that offers citizens sufficient guidance to determine their legal position. This requirement is particularly important for legislation that has financial consequences for citizens, such as tax legislation. The objective of this research is to provide an overview of the way in which the requirement of clarity regarding tax legislation has been filled in by the literature, by case law and by organizations working in the field of legislative advice. Based on the results of this research, the criteria that have to be applied to tax legislation can be categorized as conditions concerning i) the formulation of legislation, ii) the structure of a legal system, iii) the status of persons at whom legislation is adressed to and iv) the way in which the relevant rules are explained.

Requirement of clarityPrinciple of legal certaintyAccessibilityTax law
Defense date
2018-11-29
Language
Dutch
Supervisor(s)
Lubbers, A.O.; Vording, H.
Committee member(s)
Boer, J.P.; Hilten, M.E. van; Jansen, J.J.M.; Veerman, G.J.
Qualification
Ph.D.
Degree granting institution
Institute of tax law and economics, Faculty of Law, Leiden University, Leiden
Publisher
S.l.: s.n.
hdl
1887/67107
ISBN(s)
9789012403511