Tilburg, 5000 LE
Netherlands
Tilburg Law School
Tax complexity, principles-based legislation, rule-based drafting, legal fictions, standards, legal principles, transparency, legal certainty, equality
economic justice, distributive justice, tax justice, tax fairness, ability-to-pay principle, legal justice, legal equality, certainty, proportionality, tax incentives, regulation
legal principles, principle of equality, right to property, principle of legal certainty, non-retroactivity, constitutional review, separation of powers, tax law, human rights, notional income tax
tax, trust, legal principles, legal fictions, tax legislation, fairness
