Results 1 to 10 of about 220,449 (278)
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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The characteristics of misdemeanor prosecution according to the Law on Tax Procedure and Tax Administration [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2022 After a misdemeanor and its perpetrator are discovered, the prosecution of the misdemeanor is initiated. Pursuant to the Misdemeanor Law either a request for initiation of a misdemeanor procedure is submitted against the defendant, or a misdemeanor ...
Milić Ivan D.
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Tax Procedure Law within the Reduction of Administrative Burdens – between Goals and Praxis
Central European Public Administration Review, 2010 The Tax Procedure Act (TPA; Slovenian ZDavP) is the key law regulating relations among the participants in tax collection procedures. Therefore, it has been more or less thoroughly changed several times in recent years, also within the government’s ...
Polona Kovač
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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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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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Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration
Popović Dejan, Ilić-Popov Gordana
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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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CECCAR Business Review, 2021 In the present article, we aim to present aspects regarding the contest and suspension of the administrative tax provisions, the notification of the prosecuting authorities and the consequences regarding the ongoing procedures.
Raluca Cristina ANDREI
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Essence and Content of Legal Settlement and Tax Amnesty
Law and Safety, 2020 The article is focused on defining the essence and content of legal settlement and tax amnesty. The main features and areas of applying legal settlement in various fields of law have been studied.
M. S. Syromiatnikova
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Nurani, 2022 Dispute resolution has been regulated in a free trade agreement (FTA) so the dispute resolution procedure should follow the dispute resolution procedure established by the FTA (das sollen).
Ardiansyah Ardiansyah
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