Results 251 to 260 of about 220,449 (278)

Amicable Agreements in Tax Litigation: Doctrine and Practice

Prologue: Law Journal
The article examines the issue of the legal nature and regulation of legal relations arising in the field of taxation of individuals and legal entities.
Е. V. Mikhailova
semanticscholar   +1 more source

Due Procedure Clause (Derecho a Un Procedimiento Justo) Under European Tax Law

SSRN Electronic Journal, 2009
Neither the Treaty of Rome nor the other fundamental Treaties instituting the European Community and Union contain specific rules on the procedure to be followed during tax reassesment. There are specific provision related to the findamental rights to be respected on freedom to be saveguarded from the intridive activity of the Tax Office at the ...
openaire   +1 more source

Reasoned Opinion of a Tax Authority: The Legal Nature and Opportunities for Appeal

Financial law
This article examines the legal nature of the motivated opinion of the tax authority as the final document adopted in the tax monitoring procedure, taking into account the tasks it solves, initially formulated by the legislator when introducing a new ...
O. Lyutova
semanticscholar   +1 more source

LIABILITY FOR TAX LIABILITIES IN CASE OF UNDISCLOSED PARTNERSHIP

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY
This report presents the main characteristics of undisclosed partnership, outlines the factual composition of joint liability and its specific features in case of undisclosed partnership.
Nadezhda Chavdarova
semanticscholar   +1 more source

Tax Treaties and Procedural Law

2020
Pistone P., Kofler G., Lang M., Rust A., Schuch J., Spies K., Staringer C. (eds. )   +6 more
openaire   +3 more sources

Chapter 5: Procedural Tax Law

2019
P. Pistone, J. Roeleveld, P.J. Hattingh, J.F.Pinto Nogueira, C. West   +4 more
openaire   +1 more source

PROCEDURAL RULES in TAX LAW in the context of EUROPEAN LAW and DOMESTIC LAW

2010
I processi di armonizzazione, di riavvicinamento e di coordinamento delle legislazioni tributarie degli Stati membri, al fine di garantire l'attuazione degli obiettivi comunitari, deve riguardare non soltanto le norme sostanziali, ma anche quelle relative alle modalità di accertamento e di riscossione. L'interazione tra principi costituzionali interni
openaire   +1 more source

Federal Tax Procedure (2016 Practitioner Ed.)

, 2016
John A. Townsend
semanticscholar   +1 more source

Chapter 2: Domestic Procedural Law and Tax Treaty Law

2020
openaire   +1 more source

Commodity Taxes in India - Law and Procedure

Intertax, 1993
openaire   +1 more source