Now showing items 1-2 of 2
Limitations for the conferral of fiscal competences emerging from the rule of law and the principle of democracy
(Riga Graduate School of Law, 2018)
This research is aimed at answering the question of whether the conferral of fiscal competences necessary to facilitate further integration of fiscal policies in the European Union is possible in the light of the current ...
The GAAR of the ATAD: implications on taxpayer rights and access to the fundamental freedoms associated with lack of legal certainty
(Riga Graduate School of Law, 2020)
This contribution is a body of doctrinal research, which endeavours to establish whether the GAAR can be effective in both discouraging illegitimate tax avoidance and upholding the rule of law sufficiently to not undermine ...