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Legal certainty prevails even if position of the Tax Authorities was contra legem

Milestone decision of the Supreme Court on the principle of legal certainty

On 21 April 2022, the Supreme Court rendered a milestone decision on the principle of legal certainty (as part of the general principles of good administration). The Court ruled for the first time that taxpayers may rely on a position taken by the Tax Authorities, regardless of whether this position is a correct interpretation of the law. Previously, the Supreme Court consistently ruled that this was only possible if that position is not contra legem.

Source Linklaters

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