The concept of tax-law certainty

pp. 195-198

in: Humberto Ávila, Certainty in law, Berlin, Springer, 2016

Abstract

The concept of legal certainty defined in the previous chapter is now applied to taxation. The concept of legal certainty in tax law does not differ from the general concept of legal certainty but emphasizes the mostly protective character that certainty has within this normative field owing to the existence of tax norms that establish a defensive perspective toward the individual's constitutional rights, albeit in balance with moderate interference by the state in exercising its power to tax.