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Flash Marriage Tax Loophole
- Two people married and divorced on the same day to avoid Dutch real estate transfer tax.
- They legally married but admitted marriage was solely for tax benefits, which the court ruled as abuse of law.
Court Leniency in Tax Complexity
- Courts often favor taxpayers' intentions in complex tax cases, recognizing honest mistakes.
- Aggressive but legitimate tax planning is usually accepted if compliant with detailed laws.
Popperian View on Lawmaking
- Popperian epistemology regards lawmaking as a process of conjecture and refutation, focusing on discovering unintended consequences.
- Policy success is not confirmed by evidence but by critically examining problems and adapting laws.