Legitimate expectations in luxembourg tax law
The case of administrative circulars and tax rulings
Fatima Chaouche - Collection Collection de la Faculté de Droit, d'Economie et de Finance de l'Université du Luxembourg
Résumé
This book explores for the first time the legal status and effects of circulars and tax rulings issued by the Luxembourg tax authorities.
Sommaire
Acknowledgements
List of Abbreviations
Introduction
Part I – Normative framework and theoretical tensions in direct tax legislation
Chapter 1. Constitutional provisions and tax norms
Chapter 2. Implementation and interpretation of tax laws in Luxembourg
Chapter 3. Theoretical tensions: legality and taxpayers' legitimate expectations
Part II – Legal value and enforceability of administrative interpretative acts issued by the ACD
Chapter 4. Collective interpretation of tax laws : a study of administrative circular letters in Luxembourg domestic law
Chapter 5. Individual interpretation of tax laws : a study of tax rulings in Luxembourg domestic law
Part III – Balancing the principle of legality and the need for certainty in circulars and advance decisions
Chapter 6. General principles of law in the invokation of interpretative acts issued by the ACD
Chapter 7. Current legal and judicial remedies for reliance on contra legem administrative interpretative acts
Chapter 8. Normative proposals for the protection of taxpayers' legitimate expectations in contra legem tax circulars and advance decisions
Summary of findings
Bibliography
Table of legal acts
Table of foreign legal and administrative acts
Table of case-law
Table of reports – studies
Table of parliamentary questions/replies
Table of parliamentary material
Table of annual administrative and judicial reports
Table of circulars
Caractéristiques techniques
| PAPIER | NUMERIQUE | |
| Éditeur(s) | Larcier | |
| Auteur(s) | Fatima Chaouche | |
| Collection | Collection de la Faculté de Droit, d'Economie et de Finance de l'Université du Luxembourg | |
| Parution | 19/06/2019 | 25/06/2019 |
| Nb. de pages | 552 | - |
| Format | 16.1 x 24.1 | - |
| Couverture | Broché | - |
| Poids | 870g | - |
| Contenu | - |
ePub |
| EAN13 | 9782807912694 |
9782807916661 |
Avantages Eyrolles.com
Dans la même collection "Collection de la Faculté de Droit, d'Economie et de Finance de l'Université du Luxembourg"
Consultez aussi
- Les meilleures ventes en Graphisme & Photo
- Les meilleures ventes en Informatique
- Les meilleures ventes en Construction
- Les meilleures ventes en Entreprise & Droit
- Les meilleures ventes en Sciences
- Les meilleures ventes en Littérature
- Les meilleures ventes en Arts & Loisirs
- Les meilleures ventes en Vie pratique
- Les meilleures ventes en Voyage et Tourisme
- Les meilleures ventes en BD et Jeunesse
