Results 31 to 40 of about 1,216 (107)

Reformulasi Peminjaman Bahan Bukti Dalam Proses Bukti Permulaan Untuk Memberikan Kepastian Hukum Bagi Wajib Pajak

Jurnal USM Law Review
The aim of this research is to determine whether the tax procedural law regulated in the Minister of Finance Regulation (PMK) can override the Criminal Procedure Code (KUHAP).
Ega Laksmana Triwiraputra, Beniharmoni Harefa, Handoyo Prasetyo   +2 more
doaj   +1 more source

PROBLEMS OF THE LEGAL REGULATION OF ACCOUNTABILITY IN THE FIELD OF TAXES AND FEES

Финансы: теория и практика, 2017
Within the declared perspective the author considered some problematic issues of implementation by offi cials of tax authorities of production on cases of offenses in the fi eld of taxes and fees, for the purpose of development of concrete measures and ...
A. M. Gogolev
doaj  

Legal Aspects of Electronic Communication and Its Proof According to the Tax and Social Insurance Procedure Code Regulations

International conference KNOWLEDGE-BASED ORGANIZATION, 2018
Abstract The entry into force of new laws governing electronic communications pose new challenges to electronic communication with the judiciary authorities and arise practical issues with its proof. The following article aims to summarize the results of theoretical and practical analysis of the current legal framework on the proof of ...
openaire   +2 more sources

BUDGETARY FUNDS AS AN INSTRUMENT FOR THE IMPLEMENTATION OF PUBLIC FUNCTIONS OF THE STATE

Baltic Journal of Economic Studies
The article provides a comprehensive examination of budgetary funds as a fundamental instrument for the implementation of the state's public functions.
Anton Shukhnin, Anton Monaienko, Valerii Kolpakov   +2 more
doaj   +1 more source

SECURING PUBLIC CLAIMS ACCORDING TO THE TAX AND SOCIAL INSURANCE PROCEDURE CODE OF THE REPUBLIC OF BULGARIA

Challenges of the Knowledge Society, 2022
When we speak about securing public claims we should first explain the methods for collecting public claims. In order to ensure the payment of public claims, the legislation regulates legal institutions through which effective collection of claims is achieved.
openaire   +1 more source

Execution of the Public State Receivables under Art. 162, Par. 6 of the Tax and Social Security Procedure Code

Yearbook of the Law Department, 2019
The public state receivables, regulated in art. 162, par. 6 Tax and Social Security Procedure Code have a number of specifics, caused by the nature and type of the offenses from which they arise, the bodies, which establish them, the acts, which make them liquid and due and the order for their execution. The article examines precisely the procedure for
openaire   +1 more source

La Protección de los Derechos Laborales en el Proceso Concursal de la Ley 550 de 1999

Justicia, 2009
Desde 1995 cuando nace la Ley 222 modificatoria del Código de Comercio, y específicamente en los procesos concursales, concordatos y liquidación obligatoria, entran a la doctrina jurídica cambios conceptuales y ante todo procesales, regulando los ...
Jos David Manotas
doaj  

PROTOCOL UNDER ARTICLE 50 OF THE TAX AND SOCIAL INSURANCE PROCEDURE CODE

This report examines the role of the protocol under Article 50 of the Tax and Social Insurance Procedure Code in proving facts in tax proceedings. It analyzes the individual elements of the protocol and their significance for establishing facts and circumstances in the process. An analysis of the evidential strength of the protocol is conducted, taking
openaire   +1 more source

The power of search and seizure under article L. 16 B of Tax Procedure Code- contribution to the study of home protection by the judge

, 2023
Le droit de visite et de saisie de documents de l'article L. 16 B du LPF constitue entre les mains de l'Administration fiscale une mesure d'enquête coercitive portant atteinte à l'inviolabilité du domicile. Validé par le Conseil constitutionnel, et par la Cour européenne des droits de l'homme, qui ont toujours considéré que les nécessités de la ...
openaire   +1 more source

PROCEDURAL REFORM OR CODE CHANGE: A TAX LOOK FROM THE DISTRICT OF LIMA ESTE

, 2019
La autora analiza los aspectos que deben comprenderse para la reforma procesal penal y los contrasta con el proceso de implementación que se viene realizando en el distrito judicial de Lima Este. Además, expone la poca importancia que se le ha brindado al rol que cumple el Ministerio Público en el proceso de reforma. Finalmente, señala las dificultades
openaire   +1 more source