Finnish surtax charge: a fiscal or a penal sanction

K. Äimä

Research output: Chapter in Book/Report/Conference proceeding › Conference article in proceedings › Scientific › peer-review

Original language	English
Title of host publication	Seminarium "Les sanctions administratives fiscales: aspects de droit comparé", Paris, France, 4 November, 2005
Publisher	Université Sorbonne Paris Nord
Publication status	Published - 2005
MoE publication type	A4 Conference publication

Cite this

@inproceedings{4ae5834468b44cb191bd4bd22e538d34,

title = "Finnish surtax charge: a fiscal or a penal sanction",

author = "K. {\"A}im{\"a}",

year = "2005",

language = "English",

booktitle = "Seminarium {"}Les sanctions administratives fiscales: aspects de droit compar{\'e}{"}, Paris, France, 4 November, 2005",

publisher = "Universit{\'e} Sorbonne Paris Nord",

address = "France",

}