Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness
Legal certainty is central to taxation decisions. This article describes the current legal situation and discussions in four Nordic countries. Sweden and Finland are specialized in dealing with taxation cases in administrative courts. In Denmark and Norway, no specialization exists in taxation cases...
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| Format: | Article |
| Language: | English |
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Sciendo
2016-05-01
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| Series: | Nordic Tax Journal |
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| Online Access: | http://www.degruyter.com/view/j/ntaxj.2016.2016.issue-1/ntaxj-2016-0001/ntaxj-2016-0001.xml?format=INT |