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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
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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 +3 more
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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
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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
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"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
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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
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The Death of Tax Court Exceptionalism [PDF]
SSRN Electronic Journal, 2014 Tax exceptionalism — the view that tax law does not have to play by the administrative law rules that govern the rest of the regulatory state — has come under attack in recent years. In 2011, the Supreme Court rejected such exceptionalism by holding that judicial review of the Treasury Department’s interpretations of the tax code is subject to the same
Hoffer, Stephanie R. +1 more
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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
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Prawo Budżetowe Państwa i Samorządu, 2019 This publication aims at presenting an issue of the legal nature of the planning fee and an assessment of a potential application of the relevant provisions of the Tax Law Act in this regard.
Anna Miernik
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Acta Iuris Stetinensis, 2017 The gift and inheritance tax is a non-property tax with specific features. Among them, it is worth mentioning, i.a., the wide array of tax privileges. The most significant include the exemption referred to in Article 4a of the act.
Katarzyna Święch-Kujawska
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