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On Displacement, or the Dissing of Places

8 Pages Posted: 24 Apr 2007  

Joel S. Newman

Wake Forest University - School of Law

Abstract

In 1995, the Danish National Tax Court, in the course of denying a deduction, said some uncomplimentary things about the island of Crete. The decision was reversed, both by the Danish courts, and by the European Court of Justice.

Perhaps the Danish National Tax Court feels somewhat embarrassed by its public act of displacement. This essay searches for other instances of displacement in judicial opinions, whether by the parties, the lawyers, or, most importantly, by the judges themselves. Plenty of examples are found. Accordingly, if indeed the Danish National Tax Court feels embarrassed, at least it need not feel so alone.

Keywords: Taxation

JEL Classification: K34, E62

Suggested Citation

Newman, Joel S., On Displacement, or the Dissing of Places. Wake Forest Law Review, Vol. 42, p. 102, 2007; Wake Forest Univ. Legal Studies Paper No. 982190. Available at SSRN: https://ssrn.com/abstract=982190

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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