Voorlichting door de Belastingdienst in rechtsstatelijke context

Autor:	Cramwinckel, T.A.
Přispěvatelé:	Boer, J.P., Gribnau, J.L.M., Verhagen, A., Haaften, T. van, Hout, M.B.A. van, Lubbers, A.O., Scheltema, M., Stevens, L.G.M., Leiden University
Jazyk:	Dutch; Flemish
Rok vydání:	2022
Předmět:	General information Multidisciplinairy approach Linguistics and communication science Tax law Principle of legitimate expectations Citizens' perspective Dutch Tax and Customs Administration
Zdroj:	None
Popis:	This research presents a multidisciplinary study of information provided by the Dutch Tax and Customs Administration in a context of the rule of law and its implications for the application of the principle of legitimate expectations in Dutch tax law. The study involves both the legal perspective and the citizens' perspective.This study subjects the current legal position to a critical analysis and – partly based on insights from linguistics and communication science – explores options for improvement. The central question is: ‘Should the application of the principle of legitimate expectations in the provision of information by the Dutch Tax and Customs Administration to citizens be re-evaluated, and if so, how?’
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::5649aee0e3d659144cce1b0085b35184 https://hdl.handle.net/1887/3480298 Zobrazit plný text záznamu