[DanBC]

Tax law is a bit more complicated.

Tax law is what's written in statutes, but it's also how the courts interpret the law. This means there's stuff that's clearly lawful, stuff that's clearly unlawful, and then a grey area where reasonable people can interpret the law in different ways and we need the courts to rule.

This works well when you have cases that go to court. But some tax authorities prefer a light-touch or right-touch regulatory approach, and so they prefer to persuade people to pay tax that's owed and they leave court cases for the blatant offenders. That means we don't get the case law.