مبدأ الأمن القانوني و أثره في التعديلات الضريبية

Abstract EN

The principle of legal security is one of the most important principles in the area of taxation.

the application of this principle to tax texts requires the need for stability and stability of tax texts.

moreover, it is necessary to formulate tax texts clearly and easily to achieve tax certainty, the effects of this principle are evident in the case of amendments to tax texts, which ensure that such amendments are necessary by the legislature, as well as the need to look after the state's authorities for amendments to the legitimate expectations of tax texts.

in addition, this principle requires that tax texts should not be retroactively published in all ways that would inform taxpayers, and that such tax texts should be subject to judicial control.