Abstract
Some European states apply an absolute prohibition of retroactivity in taxation, whereas others allow for retroactivity to various extent. A number of states apply different variations of a legislative technique that comprises press releases; special announcements; or, as in the case of Sweden, communications issued by the government. Such press releases and communications often have in common the effect of rendering legally binding, from the time of their publication, laws that are subsequently adopted by Parliament. In this article, this technique is subjected to discussion. An evaluation is presented on the use of retroactive tax legislation in Sweden over the past two decades.
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