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The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments

Open Access
|Sep 2021

Figures & Tables

Figure 1

Categories of rhetorical handling and construction of uncertainty identified in the empirical material.
Categories of rhetorical handling and construction of uncertainty identified in the empirical material.

Documents studied in chronological order_

DocumentDateOrigin
Review decisionDecember 20, 2012Tax Agency
Reply to the review decision of December 20, 2012January 31, 2013PwC
Appeal to the Administrative Court of the decision of the Tax AgencyMarch 25, 2013PwC
Mandatory review decisionMarch 26, 2013Tax Agency
Court minutes from oral hearing of representatives of the Tax Agency and by PwC called expert witnessesOctober 22, 2013Administrative Court in Stockholm
Supplementary commentsOctober 23, 2013Tax Agency
Comment on the supplementary comment by the Tax Agency as of October 23, 2013October 30, 2013PwC
Court rulingDecember 3, 2013Administrative Court in Stockholm
Appeal to the Administrative Court of AppealJanuary 31, 2014Tax Agency
Plea to the Administrative Court of AppealFebruary 28, 2014PwC
Final remarkApril 14, 2014Tax Agency
Final remark (including a commentary by expert)May 28, 2014PwC
Court rulingDecember 22, 2014Administrative Court of Appeal in Stockholm
Language: English
Page range: 27 - 44
Submitted on: Aug 4, 2020
Accepted on: Apr 12, 2021
Published on: Sep 18, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year

© 2021 Niklas Sandell, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.