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Yrittäjien oikeusturva ja harkintavallan ulottuvuus verotarkastuskertomuksissa

Veronormien asetannassa korostetun laillisuuden periaatteen sisältönä on vaatimus, jonka mukaan verosta on säädettävä lailla. Oikeusvaltioperiaate pitää sisällään ajatuksen, että kansalaisilla on...

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