Legal certainty and taxation: The problem of retroactive interpretation

This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good law. It is not just retroactivit...

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Bibliographic Details
Published in:	Anali Pravnog Fakulteta u Beogradu
Main Authors:	Popović Dejan, Kostić Svetislav V.
Format:	Article
Language:	English
Published:	University of Belgrade, Faculty of Law, Belgrade, Serbia 2018-01-01
Subjects:	good law retroactivity authentic interpretation urgent procedure retroactive interpretation
Online Access:	https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651804038P.pdf

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