Results 11 to 20 of about 458,514 (310)
JUDICIAL PRECEDENT AS A SOURCE OF TAX LAW
Правоприменение, 2018 The subject. The article is devoted to analysis of the role of the judicial precedent in the system of sources of tax law.Aim. The aim of this paper is to analyze the essence of national and international judicial precedents in the area of tax law ...
K. A. Ponomareva
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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
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Kewenangan Mahkamah Syar’iyah di Aceh sebagai Pengadilan Khusus dalam Penyelesaian Sengketa
Kanun, 2011 : Special courts are the courts having the authority o access, judge, and decide special cases that can only be established in one of the courts types under the supervision of the Indonesia’s Supreme Courts as regulated in the laws.
Yusrizal Yusrizal +2 more
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The Perception of Corruption Among Retailers in Central Asia and Eastern Europe During and After the 2008 Crisis [PDF]
SocioEconomic Challenges, 2021 In this study, we examine how the 2008-2009 Global Crisis has affected the informal payments/gifts paid by retailers in Eastern Europe and Central Asia. We look at the overall incidence of bribes, the incidence of bribes in customs/imports, the incidence
Halil Dincer Kaya +1 more
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A Test of Sovereignty: Franchise Tax Board of the State of California v. Gilbert P. Hyatt [PDF]
, 2019 In Franchise Tax Board of California v. Hyatt, the Supreme Court considers whether to overrule Nevada v. Hall, a 1979 Supreme Court decision. Hall permitted a State to be haled into the court of another State without its consent.
Dill, Timothy
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Financial Law Review, 2021 This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas.
Piotr Gajewski
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, 2016 The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
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Acta Iuris Stetinensis, 2023 The aim of this article is to analyse the most recent judgments of administrative courts concerning Article 70(6)(1) of the Tax Ordinance Act in order to determine how they will affect the application of this provision. It provides for the possibility to
Łukasz Pilarczyk
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WPŁYW DYREKTYW I ROZPORZĄDZEŃ UNII EUROPEJSKIEJ NA POLSKIE PRAWO PODATKOWE
Zeszyty Prawnicze, 2016 The Impact of European Union Directives and Regulations on Polish Tax Law Summary The subject of this article are the methods used to align Polish tax regulations with EU law and the level of alignment achieved.
Rafał Bernat
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Cooperative Act in Brazil and governing tax legislation
Boletín de la Asociación Internacional de Derecho Cooperativo, 2021 The purpose of this article is to present the legal-normative regulation of the cooperative act in Brazil, with special association to the tax treatment it has been given based on the interpretations adopted by the superior courts of justice. Received:
Brasil do Pinhal Pereira Salomão +1 more
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