Secondary tax legislation - PowerPoint PPT Presentation

Acte clair and Taxation

Acte clair and Taxation. Paul Farmer. Introduction. Personal impressions (not Commission position) General comments on acte clair doctrine and the attitude of national courts Application to tax. Attitude of national courts. Obligation to refer often not observed by final courts

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244 views • 12 slides

Acte clair and Taxation

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138 views • 12 slides

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