| Publisher | Norstedts Juridik AB |
| Language | Swedish |
| Book type | Hardcover |
| Utgiven | 1995 |
| Edition | 1 |
| Pages | 558 |
| ISBN | 9789175986975 |
| Kategori(er) |
En omfattande studie av principen att skatt endast får uttas med stöd av lag (legalitetsprincipen) och dess konsekvenser vid rättstillämpningen. En central del är det för inkomstskattelagstiftningen grundläggande inkomstbegreppet och dess betydelse vid tolkning och tillämpning, bland annat vid så kallad hobbyverksamhet, udda förvärv och andra gränsfall. Utrymmet för s.k. verkställighetsföreskrifter, det skatterättsliga normssystemets uppbyggad och metodologiska problem vid skatteundvikande förfaranden och tillämpning av skatteflyktslagen behandlas också ingående.
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