The European institutions strive for more open and informal governance. The use of soft law is part of the new legislative policy, often also with a view to establishing closer cooperation or even harmonisation of direct taxation between the Member States in a non-binding way. The Code of...

Incentives in tax law are a means of exerting power and influence over taxpayers. Instrumentalist legislation usually underestimates the importance of legal principles in modern law. Legal principles are the normative core of a value oriented conception of law. They function as essential...