Results 21 to 30 of about 458,514 (310)

Judicial Interpretation of the Tax Law Provisions and Protection of the Subjective Rights of Taxpayers – In the Light of Art. 153 of the Act on Proceedings Before Administrative Courts in Poland

open access: yesStudies 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
doaj   +1 more source

THE IMPACT OF THE 2008-2009 GLOBAL CRISIS ON CORRUPTION: EVIDENCE FROM MANUFACTURERS IN CENTRAL ASIA AND EASTERN EUROPE [PDF]

open access: yesAnalele 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
doaj  

Zatrudnienie funkcjonariuszy w administracji celno-skarbowej po reformie

open access: yesStudia 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
doaj   +1 more source

Tax on revenue from buildings after the latest amendment: characteristics and doubts

open access: yesActa Iuris Stetinensis, 2020
The aim of the article was to describe the current tax on revenue from buildings and to present the doubts connected with it. The author analysed legal acts, interpretations of the tax authorities, judgments of administrative courts, and views of tax law
Jakub Tekielak
doaj   +1 more source

(Un)Appealing Deference to the Tax Court [PDF]

open access: yes, 2014
The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupies an unusual place in the federal government. It is a federal court located outside of the judicial branch, but its decisions are appealable to the ...
Lederman, Leandra
core   +2 more sources

Import Wheat Tenders and the Effects of the Russian Invasion

open access: yesAgribusiness, EarlyView.
ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson   +2 more
wiley   +1 more source

Reconciling Ripley and Joye: A Fact-Sensitive Analysis of Petition-Year and Pre-Petition-Year Income Tax Claims in Chapter 13 Bankruptcies [PDF]

open access: yes, 2011
Parties to a chapter 13 bankruptcy often contest the status and dischargeability of income tax claims, especially when proofs of claim for these taxes are filed late.
J., Janicelynn, Asamoto
core   +1 more source

Implementation of Youth Empowerment Services (YES) juvenile justice diversion program: A first‐person account

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard   +7 more
wiley   +1 more source

Nuevo pronunciamiento del TJUE sobre la consideración como «órgano jurisdiccional» de los Tribunales Económico-Administrativos

open access: yesRevista Vasca de Administración Pública, 2020
The Judgment of the Court of Justice of March 21, 2000, Gabalfrisa, accumulated cases C-110/98 to C-147/98, considered that Spanish Administrative Tax Courts fulfilled the requirements to be treated as ¿courts or tribunals¿ for the purpose of being able ...
Isaac Merino jara
doaj   +1 more source

Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego

open access: yesPrzegląd 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   +1 more source

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