The Cambridge Law Journal

Table of Contents - 1992 - Volume 51, Issue 03  

Articles

The Law of Taxation in a European Environment

John Tiley*

Lacking both the history and the inspiration of predecessors I shall begin, as Professor Stein did, with the conversation between Goethe and Eckermann in which Goethe is said to have likened the Roman civil law to a duck; “sometimes it is visible swimming prominently on the surface of the water; at other times it is hidden diving among the depths; but always it is there”.

Footnotes

* Professor of the Law of Taxation, University of Cambridge. This article is based on an inaugural lecture given in Cambridge on 29 January 1992.