TY  -  
T1  - Takautuvan verolainsäädännön hyväksyttävyys : Erityisesti EU-oikeuden ja perus- ja ihmisoikeuksien näkökulmasta tarkasteltuna 
SN  -  /  
UR  - URN:ISBN:978-952-246-562-7; http://hdl.handle.net/10138/244520 
T3  -  
A1  - Männistö, Eero 
A2  -  
PB  - Helsingin Kamari Oy 
Y1  - 2018 
LA  - fin 
AB  - The title of this doctoral dissertation is the acceptability of retroactive tax legislation. Acceptability is examined particularly in the context of EU law, human rights and fundamental rights. The main question concerns whether the Constitution of Finland should expressly prohibit retroactive tax legislation. The current Constitution includes no such prohibition. The research analyses retroactive tax legislation particularly in the context of harmonised consumption taxation, where the passing-... 
VO  -  
IS  -  
SP  -  
OP  -  
KW  -  
N1  -   
PP  -  
ER  -