Results 11 to 20 of about 23,715 (248)

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
Marie Karfíková, Radim Boháč
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Development of Tax Procedural Law and Sectoral Case Law in Selected Countries

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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Tax Compromise and Tax Amnesty Procedures Implementation

Bulletin of Kharkiv National University of Internal Affairs, 2021
The research is focused on the problems of legal regulation of certain procedures of tax compromise and tax amnesty. The scientific article`s relevance is justified because certain procedures of tax compromise and tax amnesty should contribute to the balance of legitimate interests of citizens and the state.
openaire   +3 more sources

Tax penalty payment and the “non bis in idem” principle

Правоприменение, 2017
The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code.
M. Karfíková
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The use of evidence collected in other procedures in the course of Polish tax proceedings – comments on the background of the judgment of the Court of Justice of the European Union of October 16, 2019 (C-189/18)

Prawo Budżetowe Państwa i Samorządu, 2020
The subject of the analysis is the legal regulation regarding the materials which are used in tax proceedings. Although the applicable tax regulations provide for the possibility of using material from other procedures as evidence, numerous doubts arise ...
Paweł Majka
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Evidence from witness testimony on the ground of jurisdictional tax proceedings

Prawo Budżetowe Państwa i Samorządu, 2019
The basic purpose of this publication is to establish the role and significance of evidence from witness testimony in the system of evidence on the ground of jurisdictional tax proceedings.
Ireneusz Nowak
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Proposing a Rigorous Tax Audit Procedures in IRAQ

مجلة الغري للعلوم الاقتصادية والادارية, 2022
The concept of tax audit procedures is related to the provisions and use of tax audit by the government tax agencies Internal Revenue Service (IRS) that are collecting tax from companies and individuals who are by law bound to pay tax.
Aziz Mohammed Aziz
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Procedural powers of tax authorities in the field of fiscal security provision

Правоприменение, 2019
The subject. The article is devoted to the analysis of the procedural competence of tax authorities in the context of ensuring national fiscal security.The purpose of the article is to identify the features of the procedural powers of the tax authorities
Kirill V. Maslov
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Suspensive effect of an appeal in administrative and tax proceedings [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu
In this paper, the authors analyze the suspensive effect of an appeal in the course of resolving an administrative matter, and the suspensive effect of an appeal as a regular legal remedy in a tax administrative procedure.
Dimić Suzana, Petrović Nevena, Bojanić Bojan   +2 more
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On certain misdemeanor provisions in the law on tax procedure and tax administration [PDF]

Zbornik Radova: Pravni Fakultet u Novom Sadu, 2023
Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws.
Milić Ivan D.
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