Development of Tax Procedural Law and Sectoral Case Law in Selected Countries [PDF]
Central European Public Administration Review, 2018 The purpose of this paper is to examine the development of the Slovenian Tax Procedure Act and amendments thereto until 2017, in order to broaden the field knowledge on tax procedures within the administrative system as a whole.
Tjaša Vozel
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Conflicts between Hungarian procedural tax law and community law-case studies [PDF]
Acta Juridica Hungarica, 2009 In this paper, the administrative law aspect of the compatibility of the Hungarian local trade tax will be discussed, based on the presumption that even if it has been declared that the Hungarian local trade tax cannot be considered inconsistent with the harmonised value added tax, Hungarian taxpayers may be hurt in their rights if they cannot get easy
exaly +3 more sources
Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority [PDF]
SHS Web of Conferences, 2022 The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the ...
Zimulkin Maxim Igorevich
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PROOF IN TAX MATTERS - TAX PROCEDURE AND ADMINISTRATIVE DISPUTE
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2022 With administration you are born and with administration you die. This thought reflects the truth that human life from its beginning to the very end is in contact with administrative law, or its various branches or areas.
Nataša Žunić Kovačević +1 more
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ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 2022 Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
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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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Principles of Tax Trial in the Legal System of Iran and UK with a Glance at Islamic Jurisprudence [PDF]
پژوهشنامه حقوق اسلامی, 2020 Tax procedures that have extensive concepts and scope, fundamentals andsources of law, include, from tax legislation to determining, demandingcollection and settlement of disputes, filing legal and criminal complaints,decision making condition, issuing ...
reza tajarlo, ramin moradi
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Acta Iuris Stetinensis, 2021 This article concerns the analysis of whether the indication of an incomplete date of an administrative decision by a tax authority constitutes a qualified defect, obliging the administrative court to declare the contested act invalid.
Radosław Bulejak, Katarzyna Styś
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Procedural aspect of cooperation of public authorities in issuing tax decisions
Prawo Budżetowe Państwa i Samorządu, 2020 The article is focused on cooperation of public authorities when they are issuing tax decisions in the light of Article 209 of the Tax Ordinance Act.
Ireneusz Nowak
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