Retroactive and retrospective tax legislation: A principle based approach; a theory about 'priority principles of transition law' and 'the method of the catalogue of circumstances'

M.R.T. Pauwels

Retroactive and retrospective tax legislation: A principle based approach; a theory about 'priority principles of transition law' and 'the method of the catalogue of circumstances'

Fiscal Institute Tilburg (FIT)

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

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Original language	English
Title of host publication	Retroactivity of tax legislation
Editors	H. Gribnau, M. Pauwels
Place of Publication	Amsterdam
Publisher	EATLP / IBFD
Pages	95-116
Number of pages	424
ISBN (Print)	9789081647502
Publication status	Published - 2013

Publication series

Name	EATLP International Tax Series
Number	9

Access to Document

2013_EATLP_book_definitief_Retroactive_and_retrospective_tax_legislation_a_principle_based_approachFinal published version, 161 KB

Cite this

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Retroactive and retrospective tax legislation: A principle based approach; a theory about 'priority principles of transition law' and 'the method of the catalogue of circumstances'. / Pauwels, M.R.T.
Retroactivity of tax legislation. ed. / H. Gribnau; M. Pauwels. Amsterdam: EATLP / IBFD, 2013. p. 95-116 (EATLP International Tax Series; No. 9).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

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