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...

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...

Fundamental legal principles and rights may function as a check on legislative power protecting citizens against arbitrary interferences of tax legislation with their lives. We’ll start with a description of the fundamental protection of individual rights that exists under Dutch national law...