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European Supervision on the Use of Vague and Undetermined Concepts in Tax Laws

European Supervision on the Use of Vague and Undetermined Concepts in Tax Laws ec Editorial TAX REVIEW 2013­3 Bruno Peeters* 1 INTRODUCTION The use of vague and undetermined concepts in tax law provisions leads in practice often to interpretation and qualification problems. A term is vague when a lack of clarity exists about the applicability thereof. The more the content of a concept can be clarified on the basis of properties or on the basis of circumstances or objects in reality, the less vague it becomes. By way of example could be thought to the concept `building'. The more properties are mentioned (e.g., human construction, built with durable materials, intended for habitation, etc.), or the more objects in reality are mentioned, which correspond with that word (e.g., residence, house, flat, etc.), the less vague a concept becomes. In addition to this, a concept can also qualify as undetermined. This is the case when the concept is too general for the factual context in which it is used. More particularly, the socalled evaluative concepts belong to the category of undetermined concepts. They are used to evaluate certain objects or a situation. Classical examples are the concepts `public order', `morality', `reasonable', `good faith', etc. The injudicious use of vague and undetermined concepts in http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

European Supervision on the Use of Vague and Undetermined Concepts in Tax Laws

EC Tax Review , Volume 22 (3) – Jun 1, 2013

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Kluwer Law International
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Copyright © Kluwer Law International
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0928-2750
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Abstract

ec Editorial TAX REVIEW 2013­3 Bruno Peeters* 1 INTRODUCTION The use of vague and undetermined concepts in tax law provisions leads in practice often to interpretation and qualification problems. A term is vague when a lack of clarity exists about the applicability thereof. The more the content of a concept can be clarified on the basis of properties or on the basis of circumstances or objects in reality, the less vague it becomes. By way of example could be thought to the concept `building'. The more properties are mentioned (e.g., human construction, built with durable materials, intended for habitation, etc.), or the more objects in reality are mentioned, which correspond with that word (e.g., residence, house, flat, etc.), the less vague a concept becomes. In addition to this, a concept can also qualify as undetermined. This is the case when the concept is too general for the factual context in which it is used. More particularly, the socalled evaluative concepts belong to the category of undetermined concepts. They are used to evaluate certain objects or a situation. Classical examples are the concepts `public order', `morality', `reasonable', `good faith', etc. The injudicious use of vague and undetermined concepts in

Journal

EC Tax ReviewKluwer Law International

Published: Jun 1, 2013

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