Results 1 to 10 of about 21,295 (261)

BALANCING THE INTERESTS OF TAXPAYERS AND TAX AUTHORITIES AS THE METHOD OF MINIMIZING TAX DISPUTES

open access: yesBaltic Journal of Economic Studies, 2021
The author notes in the article that an increase in the number of tax disputes is influenced by many factors, including the constantly changing tax laws of Ukraine, low legal culture of taxpayers, the lack of professional training of representatives of ...
Iryna Vasylieva
doaj   +1 more source

The Gazprom Case: Lessons of the Past For the Future [PDF]

open access: yesYearbook of Antitrust and Regulatory Studies, 2017
Under the EU Merger Regulation, if the Commission has concerns that a merger may significantly affect competition in the European Union, the merging companies may propose modifications to the project that would guarantee continued competition on the ...
Dalia Višinskienė   +1 more
doaj   +1 more source

CONFLICT IN THE SPHERE OF TAX RELATIONS AS A PRECONDITION FOR THE EMERGENCE OF A TAX DISPUTE

open access: yesBaltic Journal of Economic Studies, 2022
In the article, the author notes that the relations arising between the subjects of public and private law in the process of financial activity of the state, are multidimensional in nature and in their social, political and legal content are conflicting.
Iryna Vasylieva
doaj   +1 more source

GUARANTEE OF PROTECTION OF RIGHTS AND INTERESTS OF TAXPAYERS IN TAX DISPUTES

open access: yesBaltic Journal of Economic Studies, 2022
In the article, the author proposes under the protection of the rights of the taxpayer to understand his actions (in some cases inaction), which he commits in accordance with the norms of tax legislation, on the one hand, and law enforcement activities ...
Iryna Vasylieva
doaj   +1 more source

Neki aspekti osiguranja i naplate poreza i drugih javnih davanja u sudskoj praksi

open access: yesZbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2023
U radu se analiziraju neki aspekti osiguranja i naplate poreza i drugih javnih davanja u odnosu na odabranu sudsku praksu. Nakon uvodnih razmatranja, u drugom se dijelu daje kraći prikaz javnih davanja prema Općem poreznom zakonu.
Tomislav Artuković
doaj   +1 more source

Role Of Judicial Activism In Environmentaldispute Resolution Before The State Administrative Court

open access: yesProphetic Law Review, 2021
This study examined the role of judicial activism role in resolving environmental disputes at PTUN. It provided understanding for the judges in order to create justice for both justice seeker and the environment.
Andriyani Masyitoh
doaj   +1 more source

The significance of autonomous interpretation of the term ‘beneficiary’ for the EU funds management system under the Cohesion Policy

open access: yesEastern European Journal of Transnational Relations, 2023
Adoption of the EU budget involves drafting of EU regulations that provide a uniform framework for spending the allocated funds. Such was also the case in the current period of programming EU funds what are spent pursuant to regulations that are ...
Robert Talaga
doaj   +1 more source

IZVANREDNI PRAVNI LIJEKOVI U UPRAVNOM SPORU

open access: yesZbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2021
U ovom se radu analiziraju dva izvanredna pravna lijeka propisana Zakonom o upravnim sporovima; obnova upravnog spora i zahtjev za izvanredno preispitivanje zakonitosti pravomoćne presude. Iznose se njihove specifičnosti i razrađuju posebnosti s prikazom
Meri Dominis Herman
doaj   +1 more source

Gloss to the Judgement of the Supreme Administrative Court of 8 May 2018 (II OSK 1926/17)

open access: yesStudia Iuridica Lublinensia, 2019
By the judgement of 8 May 2018 (II OSK 1926/17), the Supreme Administrative Court dismissed the cassation appeal of the Lublin Provincial Heritage Conservation Officer against the judgement of the Voivodeship Administrative Court in Lublin of 6 April ...
Anna Ostrowska, Jakub Polanowski
doaj   +1 more source

Irregularity Protection of Citizens' Constitutional Rights to the Administrative Silence

open access: yesJurnal Konstitusi, 2023
The Administrative's silence legally was an administrative error, however there are no standard to rule the mechanisms for protecting citizens against those an administrative error. This Research have two objectives.
Umar Dani Umar
doaj   +1 more source

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