Abstract
In recent years, the tax legislator has adopted various measures then adjusted again or even deleted. This volatile tax policy creates the necessary unrest and confusion and undermines legal certainty. Authors discuss concrete examples of this with the latest state of play of each measure. They also do various recommendations for the legislator to avoid such volatile policy.
| Translated title of the contribution | Volatile tax laws and regulations : How does the taxpayer find his way through the maze? |
|---|---|
| Original language | Dutch |
| Pages (from-to) | 4-12 |
| Number of pages | 15 |
| Journal | Weekblad voor Fiscaal Recht |
| Volume | 2025 |
| Issue number | 70 |
| Publication status | Published - 11 Mar 2025 |
Keywords
- volatiele wetgeving
- excessief lenen
- Bedrijfsopvolgingsfaciliteiten
- verliesverrekening
- tarieven
- expatregeling
- geefregelingen
- dividendbelastingfaciliteit inkoop eigen aandelen