Kokott, Rex and European holdings


By Antonio Barba, Cuatrecasas
By Antonio Barba, Cuatrecasas

By Antonio Barba

Any reader interested in international taxation will agree that we currently face challenging times for legal certainty. For this reason, I allow myself to recall the story of Lon L. Fuller on Eight ways to fail to make law, a lesson which is given by good professors in the first year of any law degree and which our legislators would seem to forget when taking up their office. By doing so, I do not seek to criticize solely our politicians, since the laws emanating from the EU are often worse than our national laws.

Fuller tells how Rex was a good ruler, who endeavored to create a fair and enduring legal climate. However, his reform of the justice system failed eight times, the last time because he created a legislative code that was so ambiguous that its interpretation required a command of encyclopedias of case law.


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