Legitimate expectations in luxembourg tax law

Acknowledgements
List of Abbreviations
Introduction

Part I – Normative framework and theoretical tensions in direct tax legislation
Chapter 1. Constitutional provisions and tax norms
Chapter 2. Implementation and interpretation of tax laws in Luxembourg
Chapter 3. Theoretical tensions: legality and taxpayers' legitimate expectations

Part II – Legal value and enforceability of administrative interpretative acts issued by the ACD
Chapter 4. Collective interpretation of tax laws : a study of administrative circular letters in Luxembourg domestic law
Chapter 5. Individual interpretation of tax laws : a study of tax rulings in Luxembourg domestic law

Part III – Balancing the principle of legality and the need for certainty in circulars and advance decisions
Chapter 6. General principles of law in the invokation of interpretative acts issued by the ACD
Chapter 7. Current legal and judicial remedies for reliance on contra legem administrative interpretative acts
Chapter 8. Normative proposals for the protection of taxpayers' legitimate expectations in contra legem tax circulars and advance decisions

Summary of findings
Bibliography
Table of legal acts
Table of foreign legal and administrative acts
Table of case-law
Table of reports – studies
Table of parliamentary questions/replies
Table of parliamentary material
Table of annual administrative and judicial reports
Table of circulars