Epieikeia or “Better Justice”: Formalism in Tax Law Revisited
For Aristotle, “the essence what is equitable is that it is an amendment of the law, in those points where is fails through the generality of its language”. The application of legal rules produces appropriate (just) results in the majority of cases, but not in all. When its application would lead to...
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| Format: | Article |
| Language: | English |
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Sciendo
2022-12-01
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| Series: | Baltic Journal of Law & Politics |
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| Online Access: | https://doi.org/10.2478/bjlp-2022-0013 |