Fundamental rights of taxpayers and tax interpretation: Concept and application of the principle in in dubio contra sacrificium
DOI:
https://doi.org/10.5433/2178-8189.2014v18n1p181Keywords:
Legal Tax Interpretation, In dubio contra sacrificium, Systematic Interpretation.Abstract
This paper deals with the methods of interpretation in Tax Law, as well as the passage of the canon in dubio contra fiscum for an updated formulation according to the theory of fundamental rights, in the form of in dubio contra sacrificium.
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Published
2014-07-31
How to Cite
Caliendo, P. (2014). Fundamental rights of taxpayers and tax interpretation: Concept and application of the principle in in dubio contra sacrificium. Scientia Iuris, 18(1), 181–216. https://doi.org/10.5433/2178-8189.2014v18n1p181
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