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Cookies used on the site are categorized and below you can read about each category and allow or deny some or all of them. When categories than have been previously allowed are disabled, all cookies assigned to that category will be removed from your browser. Additionally you can see a list of cookies assigned to each category and detailed information in the cookie declaration.
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Kennis van het formele belastingrecht is van groot belang voor de realisering van het materiële belastingrecht. Dat besef dringt steeds meer door. De aandacht voor het formele belastingrecht is het afgelopen decennium dan ook sterk toegenomen.
Dit boek gaat over het formele belastingrecht in de ruimste zin van het woord. Het biedt een toegankelijk en zo compleet mogelijk overzicht van de belangrijkste onderwerpen op dat gebied. Niet alleen de heffing en invordering en de daarmee verband houdende verplichtingen komen aan bod, ook is er ruimschoots aandacht voor onderwerpen als de algemene beginselen van behoorlijk bestuur, de vaststellingsovereenkomst, vertegenwoordiging, het fiscale procesrecht, fraus legis en het fiscale boete- en strafrecht.
Hoofdzaken formeel belastingrecht, dat is opgezet door E.C.G. Okhuizen, is primair bedoeld als studieboek voor studenten fiscaal recht en fiscale economie aan universiteiten en hogescholen, maar het is ook geschikt voor de fiscale beroepspraktijk.
Vraag een docentexemplaar aan om de inhoud en toepasbaarheid in je lesprogramma te beoordelen. Op deze productpagina kun je ook de inhoudsopgave en of het voorbeeldhoofdstuk downloaden.
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