Results 1 to 10 of about 456,437 (310)

Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego [PDF]

Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza, 2014
The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation.
Michał Ilski
doaj   +3 more sources

Settlement of Tax Disputes in the Russian Federation and Germany

Vestnik MGIMO-Universiteta, 2015
This article is devoted to the settlement of tax disputes in the Russian Federation and the Federal Republic of Germany. The features of the conflict settlement mechanism are both shown in the stage of administrative and judicial review.
A. A. Konyukhova
doaj   +5 more sources

REORGANIZATION OF THE TAX COURT WITHIN THE STATE ADMINISTRATIVE COURT POST CONSTITUTIONAL COURT DECISION NO 26/PUU-XXI/2023

IBLAM Law Review, 2023
Pursuant to Article 24 paragraph (2) of the 1945 Constitution of the Republic of Indonesia (1945 Constitution of the Republic of Indonesia) it is stated that judicial power is exercised by a Supreme Court and judicial bodies under it within the realm of
Dharma Setiawan Negara, Husban Husban, Samuel Dharma Putra Nainggolan, Lufsiana Lufsiana   +3 more
doaj   +1 more source

Judicial Review of Taxation Authorities’ Decisions on Reliefs in Payment of Tax Liabilities Based on Administrative Discretion

Studia Iuridica Lublinensia, 2021
The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations ...
Andrzej Niezgoda
doaj   +1 more source

Russian Constitutional Court jurisprudence of tax fairness

RUDN Journal of Law, 2023
Public finance is subject to the principle of fairness, which has a vague character and rarely finds an appropriate reflection in law. Supreme Courts and Constitutional Courts of different countries may refer to this principle and disclose the content of
Elena V. Ryabova
doaj   +1 more source

Controversy between the Tax Court and Courts of Appeals: Is the Tax Court Bound by the Precedent of Its Reviewing Court? [PDF]

Duke Law Journal, 1957
openaire   +4 more sources

"PAY NOW, ARGUE LATER" RULE – BEFORE AND AFTER THE TAX ADMINISTRATION ACT [PDF]

Potchefstroom Electronic Law Journal, 2013
The South African Revenue Service (SARS) is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended pending an objection or an ...
Carika Keulder
doaj   +1 more source

Determination of the actual tax liability for personal income tax: law enforcement analysis

Правоприменение, 2022
The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual ...
N. M. Artemov, V. V. Golenev
doaj   +1 more source

The Polish system of property taxation

Prawo Budżetowe Państwa i Samorządu, 2021
The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years.
Rafał Dowgier
doaj   +1 more source

Application of the General Clause of Reasonableness and Criterion of Rationality in Polish Tax Law

Review of European and Comparative Law, 2020
This paper’s objective is to present two methods of introducing elements of the civil general clause of reasonableness into tax law. One of them is the lawmaking process, the other is the application of law, i.e.
Monika Münnich
doaj   +1 more source