Retroactivity of statutes in tax law
As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty. The issue of retroactivity cannot be raised in the case of imposition of a property tax, si...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2015-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
| Subjects: | |
| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2015/0003-25651501005P.pdf |