Results 21 to 30 of about 220,449 (278)

EFFECTIVE REPENTANCE IN THE PUNISHMENT OF TAX EVASION CRIMES IN TERMS OF TURKISH TAX CRIMINAL LAW PRINCIPLES

Elektronik Sosyal Bilimler Dergisi, 2023
Effective repentance in the punishment of tax evasion crimes is regulated by Article 4 and 6 of The Law on Amendments of Treasury-Owned Immovable Property Valuation and the Value Added Tax Law and The Law on Amendments of Certain Other Laws and Decrees ...
M. B. Bulutteki̇n, M. P. İçten
semanticscholar   +1 more source

Editorial: We Need to Know When Previous Case-Law Has Been ‘Overruled’! - A Plea for More Legal Certainty in EU Tax

EC Tax Review, 2023
In its recent judgment inW AG the Court of Justice of the European Union (CJEU) fundamentally departed in substance from earlier case-law concerning the treatment of ‘final losses’ incurred by foreign permanent establishments.
Axel Cordewener
semanticscholar   +1 more source

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 ...
M. S. Syromiatnikova
doaj   +1 more source

A Special Case in Terms of Repetition of Misdemeanors: Special Irregularities

International Journal of Public Finance, 2021
Repeats in the Tax Criminal Law; It refers to the expression that a person who committed a misdemeanor before, after a certain period of time, the second misdemeanor can be increased in different dimensions. Although the provisions of repetition in terms
Burçin Bozdoğanoğlu, Vakkas Yurtlu
doaj   +1 more source

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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Administrative law in the prevention of offenses in the tax field

Analytical and Comparative Jurisprudence, 2022
Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
I. Komarnytska
semanticscholar   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

Sources of tax law in the Polish legal system

Acta Iuris Stetinensis, 2021
In the literature, the sources of law are considered to be “a formalised act of state authority containing legal provisions”.1 In order to assess the nature of a designated act of state authority as a source of law, its form and the appropriate procedure
Aurelia Bajerska
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From facts to truth in tax procedure [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2023
Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base ...
Ilić-Popov Gordana, Popović Dejan
doaj   +1 more source