Legal Certainty THE BASICS OF LEGAL CERTAINTY AND

Legal Certainty THE BASICS OF LEGAL CERTAINTY AND ITS RELEVANCE FOR COOPERATIVE COMPLIANCE PROGRAMS

Legal Certainty Legality Predictability

Legality Requirement of law Legislative process Ø Character of the rules – legal rules or agency regulations? Ø Legal environment for implementation?

Predictability Clear and precise rules - Not only relevant for substantial tax law but also for administrative rules - Protection against arbitrary authority Ø Clear rules on what is expected of the parties • Recording of information • Service requirements • Party access to information • Provide justifications

Predictability Stability - Legal certainty is fostered the slower rules change - Involves the character of the rules Ø Can the company trust the rules?

Control Controlling public authority activities Ombudsmen Transparency - Publication of rules - Monitoring how the rules are applied Transparency pros and cons - To funcion well, confidentiality is required - Risk of unwillingness to participate - Transparency increases legal certainty - Transparency decreases public notion of unequal treatment

Summary Legality - Legal environment - Character of rules Predictability - Clear and precise rules - Stability Control - Transparency Equality before the law

Thank you! ANNA-MARIA HAMBRE ÖREBRO UNIVERSITY