The Effect of Court Rulings on the Dynamics of Latvian Tax Law

Law: Journal of the University of Latvia 2013
Jānis Lazdiņš, Kārlis Ketners

This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union. The authors have proposed the thesis that court rulings can strengthen the foundations of a democratic country in which the rule of law prevails. They also ensure justice, equality, commensurability and other legal principles when it comes to budget and tax laws.

Atslēgas vārdi
tax law, direct taxes, tax penalties, court rulings
Hipersaite
http://www.lu.lv/apgads/izdevumi/elektroniskie-izdevumi/zurnali-un-periodiskie-izdevumi/juridiska-zinatne-law/

Lazdiņš, J., Ketners, K. The Effect of Court Rulings on the Dynamics of Latvian Tax Law. Law: Journal of the University of Latvia, 2013, No.5, 22.-43.lpp. ISSN 1691-7677.

Publikācijas valoda
English (en)