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The law-making activity of the administrative courts in tax matters


The aim of this article is to highlight that the actual role of the administrative courts in tax matters is not only applying law, in the classical meaning, but also making law. In fact, those two terms: making law and applying law are difficult to distinguish. The question is, to what extent the administrative courts should participate in law making. The fact is, that in numerous cases judgements protect taxpayers from negative effects of tax regulations.

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When the international lawyers get to be heard – the story of tax treaty interpretation as told in Sweden

life span. See Linderfalk and Hilling (2015 , pp. 54–58). However, this is not tantamount to concluding once and for all that any question concerning a choice between modern and historical language can be resolved by applying some or other generally purporting principle. The conclusive choice will always have to be made on the balance of all relevant reasons, and this act of balancing can be carried out relative only to each particular case. 12 The significance of preparatory work originating in domestic law-making processes Articles 31–33 do not allow

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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

rate. The nominal tax rate for capital income was to be set so that the real effective tax burden would be roughly at the same levels as the marginal tax on the highest earned income. The Swedish law-making material thus illustrates the fact that setting a capital income tax rate was foremost seen as a theoretical and internal tax policy issue, though at the same time, the question also in Sweden was about reacting to capital market developments and the international competitiveness of the tax system. 2.2 The preparation of the reform in Finland The

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