Duidelijkheid van fiscale wetgeving
On 29 November 2018, Roberto van den Heuvel zijn defended his thesis 'Duidelijkheid van fiscale wetgeving'. The doctoral research was supervised by prof. dr. A.O. Lubbers en prof. dr. H. Vording.
- Roberto van den Heuvel
- 29 November 2018
- Leiden Repository
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.