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- Title
Inhalt.
- Abstract
The article in the FinanzRundschau from 11/2024 deals with the topic of legal protection of trust in tax law. It discusses whether taxpayers can rely on favorable statutory provisions or decisions of the highest courts. It emphasizes that questions regarding the protection of trust in relation to changes in the case law of the highest courts have not yet been conclusively clarified. The article highlights the central role of trust protection in tax law and mentions the erosion of trust protection due to excessively long proceedings and retroactive non-application laws. Various judgments of the Federal Fiscal Court on various tax law topics are also mentioned. Dr. Michael Myßen from the Federal Ministry of Finance and Prof. Dr. Pascal Hinny from Zurich provide their assessments on the topic of trust protection in tax law.
- Subjects
ZURICH (Switzerland); LEGAL judgments; FEDERAL courts; JUDGE-made law; COURTS
- Publication
FinanzRundschau, 2024, Vol 106, Issue 11, pr1
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-toc10611