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Published online by Cambridge University Press: 01 January 2021
Applicable law — Guarantee of legal stability — Inapplicability of subsequent legislative changes — Different meaning of export licences and export applications
Interpretation — Conflicting provisions — Principle of useful effect of all contract stipulations — Prevalence of general exemption from all duties imposed on export operations over a positive obligation to pay stamp duties in general
Interpretation — Object of stamp duty — Conformity with legislative purposes and international framework