This research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the... Show moreThis research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the principle of legitimate expectations in Dutch tax law. The study involves both the legal perspective and the citizens' perspective.This study subjects the current legal position to a critical analysis and – partly based on insights from linguistics and communication science – explores options for improvement. The central question is: ‘Should the application of the principle of legitimate expectations in the provision of information by the Dutch Tax and Customs Administration to citizens be re-evaluated, and if so, how?’ Show less
The objective of this research was to establish a theoretical method with which legal norms could be distinguished by their content. Extensive research led to the development of a general norm... Show moreThe objective of this research was to establish a theoretical method with which legal norms could be distinguished by their content. Extensive research led to the development of a general norm theory based on norm definitions that allowed for the formulation of a coherent set of legal norms, thus distinguishing between different norms. Consequently, this set is constitutive for the construction of an executable legal system which is demonstrated by applying the theory on the Dutch tax system. The general formula of a norm is given by ∀ε∈E 'imperatief^'φ, in which φ represents in algorithmic form the most recent content. This symbolic form represents all the properties of a norm and may include existing norm theories. Furthermore, it is demonstrated that every legal text can be transformed into this algorithmic form. Show less
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... Show moreThe 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. Show less
