Tax law is all too often perceived as a set of highly detailed legal provisions with a very technical content, the coherence of which is not always clear. This observation points to an increasing need for understanding the foundations of tax law.

The purpose of this series is to create a collection of concise and easily accessible monographs on general legal concepts and principles underlying contemporary tax law. It deals with fundamental principles and principles around which a number of fundamental rules that govern tax law can be grouped. It aims to showcase, for instance, scientific contributions covering legal topics such as the following: the concept of tax, the principle of legality, the principle of equality, the principle of legal certainty, the ne bis in idem principle, the interpretation of tax provisions, the public policy nature of tax law, the principle of territoriality, the temporal effect of tax laws, the division of tax competences in a (federal) state context, etc.

In this series, which originally contained only contributions written in Dutch or French, English-language books will now also be published. The subject matter of this series is not limited to domestic tax law, but also extends to international and European tax law. In this way, an attempt is made to identify in depth the fundamental principles governing tax law in the broad sense of the term and to highlight the coherence between the many tax provisions or the possible lack of coherence between them.