Results 1 to 10 of about 1,268 (202)
Revista Eletrônica de Direito Processual, 2021 This writing deals with the potentially existing dialogic relationship between the tax injunction procedure, ruled by Law no. 8,397/1992, and the new legal provisions that, since the Civil Procedure Code of 2015 came into force, have challenged the ...
Joaquim Freitas da Rocha, Murilo Strätz
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?????? ? ???????????????, 2020 The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard.
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Coercive measure-sequestration for environmental crime [PDF]
E3S Web of Conferences, 2021 In general there are no many scientific papers on coercive measures determined under Criminal Procedural Code of Georgia. Though, based on aforesaid issue we may not state that aforesaid issues were not subject of controversy and does not include ...
Berestova-Gadilia Ketevan
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RETRACTED: Tax procedural proof: problems of theory and practice
Правоприменение, 2022 RETRACTED ARTICLEThe subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence.
I. V. Glazunova, D. S. Sheptunov
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Perspectives of Legal Policy on Balancing the Discretionary Provisions of the Tax Code of Ukraine
Bulletin of Kharkiv National University of Internal Affairs, 2021 The purpose of the article is to reveal the key tendencies of legal policy to balance some discretionary provisions of the Tax Code of Ukraine. The author of the article has primarily used the formal and legal special research method.
A. A. Barikova
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Some Implications of Adopting New Codes - Tax and Fiscal Procedure - On SME Business [PDF]
International conference KNOWLEDGE-BASED ORGANIZATION, 2017 Abstract Given the entry into force of the new Tax Code and of the New Tax Procedure Code in 2016, our approach is aimed at addressing the most important issues of interest to SME entrepreneurship. Obviously, we are referring both to the rules of the respective codes that bring benefits to the shareholders/ entrepreneurs engaged in ...
Nicoleta Asalos +3 more
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Interest Due under Article 19 of the Tax and Insurance Procedure Code
De Jure, 2021 A special case of personal liability of the management of taxable legal entities has been created through the provisions of Article 19 of the Tax and Insurance Procedure Code (TIPC). Following the amendments to the aforementioned legal provisions, which have come into force on 4 August and 21 November 2017, the subjective scope of the liability under ...
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Tax Procedure Code in the Czech Republic
Public Governance, Administration and Finances Law Review, 2017 The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced.
Karfíková, Marie, Boháč, Radim
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THE LEGAL PERSONALITY DISREGARD INCIDENT AND THE IMPLEMENTATION OF FISCAL REDIRECTION
Revista Eletrônica de Direito Processual, 2016 The new CPC (Civil Procedure Code) regulated as a third type of intervention, the incident called piercing the corporate veil. Given the general rule recognized character in procedural matters, as well signals the mandatory art.
Elson Pereira de Oliveira Bastos
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Revista Eletrônica de Direito Processual, 2018 This work approaches the use of differentiated procedural techniques of Writs of Mandamus within common procedures from the standpoint of the principle of juridical adequacy. Comments are made on the novelty stated in art.
Aylton Bonomo
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