Results 21 to 30 of about 195,936 (263)
Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations
Market and Competition Law Review, 2017 The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures ...
Pieter Van Cleynenbreugel
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In Search of a Strategy for the Interpretation of Tax Law by Courts [PDF]
Krytyka PrawaLegal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable.
Bogumił Brzeziński, Agnieszka Franczak
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Secondary tax liability: In dubio contra reum [PDF]
Zbornik Radova: Pravni Fakultet u Novom SaduSecondary tax liability in domestic law is designed as a mechanism for combating both lawful and unlawful tax evasion by expanding fiscal responsibility to individuals who are not primary taxpayers.
Drobnjak Bojana T.
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Analysis of Changes in the Stipulation of the Employment Creation Law on Taxation Laws
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 This study aims to determine the changes in taxation legislation based on the determination of the work copyright law in 2021. This study uses a literature review study method with a normative juridical approach.
Abd Rohman Taufiq, Siami Romadhini
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Accounting &Finance, EarlyView., 2023 Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant ...
Esin Ozdil +3 more
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Legal certainty as an attribute of tax relations
Интеллект. Инновации. Инвестиции, 2022 The problem of ensuring the legal certainty of tax legislation, despite the decrease in the total number of tax disputes considered in arbitration courts of the judicial system of the Russian Federation during the period from 2015 to 2019, is still ...
M. A. Gorodilov
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General principles of law and taxation
Review of European and Comparative Law, 2022 Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance ...
Krzysztof Lasiński-Sulecki +2 more
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Subjects of Tax Legal Relations
Сибирское юридическое обозрение, 2019 The article deals with issues related to classification and certain aspects of the legal status of subjects of tax legal relations, the concepts of “subjects of tax law”, “subjects of tax legal relations”, “participants in tax legal relations” are ...
L. V. Burnysheva, I. G. Lvova
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Addressing the Inadequacies of Private Law in the Regulation of Contracts – During and Post Contract Formation Periods [PDF]
, 2011 It has been argued that weaknesses inherent in Private Law rules, which contribute to its inability to effectively regulate contracts, are in part, attributed to its generality as well as inflexibility in adapting to individual situations.
Ojo, Mariane.B.
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Legal certainty and taxation: The problem of retroactive interpretation [PDF]
Anali Pravnog Fakulteta u Beogradu, 2018 This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good law ...
Popović Dejan, Kostić Svetislav V.
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