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Vague Concepts And Uncertainty In Tax Law: The Case Of Comparative Tax Judicial Review, Roberto P. Vasconcellos

Roberto P. Vasconcellos

What causes uncertainty in tax judicial review jurisprudence? Why is uncertainty a common problem to many different legal systems? Can we blame the changing jurisprudence or the unclear legal concepts found in courts decisions? Many schools of thought and intellectual traditions are almost identical in different countries. However, even among identical thinking it is not difficult to find cultural reasons for legal systems choosing a certain school of thought. Therefore, this Article takes familiar legal concepts such as public law, public interest and legitimate expectations and studies how they are applied, as well as how they should be applied by …