Results 11 to 20 of about 324 (166)
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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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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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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Studies in Logic, Grammar and Rhetoric, 2013 This article refers to the issues associated with the crucial significance of the interpretation of tax law provisions made by administrative courts in the course of the judicial inspection of tax decisions, within the context of protecting the ...
Dumas Anna, Pietrasz Piotr
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THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON CORRUPTION: EVIDENCE FROM MANUFACTURERS IN CENTRAL ASIA AND EASTERN EUROPE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 In this study, we examine how the 2008-2009 Global Crisis has affected the informal payments/gifts paid by manufacturing firms. We compare the crisis period to the post-crisis period and found that the manufacturing firms believed that the incidence of
HALIL D. KAYA, ENGKU NGAH S. ENGKUCHIK
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Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie
Studia z Zakresu Prawa Pracy i Polityki Społecznej, 2021 Employment of officers in customs and tax administration after the reform The article presents the legal regulations concerning the officers of the former Customs Service adopted by the legislator ...
Elżbieta Ura
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