Inquisitorial Maxim and Jura Novit Curia Are Taxpayers’ Rights – For Sure?!

Journal
Beusch, M.; Gani, R.
Switzerland
Bulletin for International Taxation 2021 (Volume 75), No. 9
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article examines some of the problems that taxpayers may experience when they take disputes before the tax courts in Switzerland.