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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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ABOUT CONCEPT OF LEGAL STATUS OF THE TAXPAYER
Вестник Северо-Кавказского федерального университета, 2022 The topic of the article: the article reveals the notion of substantive and procedural rights, which determine the substance together, the status of the taxpayer.
Dmitry Anatolyevich Smirnov +1 more
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Simplified Tax Procedures in the New Tax Ordinance Act in Poland
Public Governance, Administration and Finances Law Review, 2018 The purpose of this article is to indicate the need to simplify typical tax procedures but also to explain how it could be done. The discussed issues are based on proposed provisions provided in the draft of the New Tax Ordinance Act prepared by the ...
Leonard Etel, Mariusz Popławski
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Економіка та право, 2018 The article is devoted to delimitation of nationalization and concepts related to it, namely expropriation, requisition, confiscation, alienation of real estate objects for the reason of social necessity.
S.S. Yatsenko
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Administrative proceedings vs. Tax proceedings
Journal of Modern ScienceTax proceedings are a separate type of administrative proceeding, which is conducted by tax authorities. It has the character of an authoritative, public-law concretization, a unilateral legal relationship in the field of tax law.
Krzysztof Żuk +4 more
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FISCAL PROCEDURE CODE AND REGULATIONS REGARDING TRANSACTIONS WITH AFFILIATES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 In determinate the transfer prices, The Romanian Procedural Fiscal Code stipulates (in the 79th article) the obligation for those contributors who make transactions with related entities to draw up a record of transfer prices and to forward it to the tax
Enea Constantin, Enea Constanta
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PRZEGLĄD POLICYJNY, 2021 This article is an attempt to show the consequences of differences in regulations on Public Prosecutor’s supervision over proceedings as provided for by the Penal Fiscal Code and the Code of Criminal Procedure, from the perspective of good law characteristics.
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Taxation of Undeclared Assets [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 For the present paper we can use as motto the famous quotation of Henry Ford: “I am ready to account for any day in my life, but don’t ask me how I made my first million”.
Trandafirescu Bogdan Cristian
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Revista Eletrônica de Direito Processual, 2021 This essay aims to analyze the concepts of judicial precedents and decision standards aiming mainly to contribute to the doctrinal debate about the supposed existence of a “system of precedents”, inaugurated by the Brazilian Civil Procedure Code of 2015, in the Brazilian legal system.
Débora Fernanda Ferreira +1 more
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The Impact of the COVID-19 Pandemic on Civil Proceedings in Austria1
Wroclaw Review of Law, Administration and EconomicsThe COVID-19 pandemic has not only posed immense challenges to public health but has also necessitated a significant shift in legal frameworks to address the dynamic circumstances it has created. This article provides an overview of the measures taken in
Nunner-Krautgasser Bettina +1 more
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