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PhD defence

Clarity of tax legislation

Thursday 29 November 2018
Rapenburg 73
2311 GJ Leiden


  • Prof.dr. A.O. Lubbers
  • Prof.dr. H. Vording


PhD defences are free; you do not have to register.


The requirement of clarity - resulting from the principle of legal certainty - is one of the essential requirements for legislation. The requirement of clarity implies that legislation must be structured and formulated in a way that offers citizens sufficient guidance to determine their legal position. This requirement is particularly important for legislation that has financial consequences for citizens, such as tax legislation.

The objective of this research is to provide an overview of the way in which the requirement of clarity regarding tax legislation has been filled in by the literature, by case law and by organizations working in the field of legislative advice. Based on the results of this research, the criteria that have to be applied to tax legislation can be categorized as conditions concerning i) the formulation of legislation, ii) the structure of a legal system, iii) the status of persons at who legislation is adressed to and iv) the way in which the relevant rules are explained.

PhD dissertations

PhD dissertations by Leiden PhD students are available digitally after the defence through the Leiden Repository, that offers free access to these PhD dissertations. Please note that in some cases a dissertation may be under embargo temporarily and access to its full-text version will only be granted later.

Press contact

Maarten Muns, Scientific Communications Adviser, Leiden University
+31 71 527 3282

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