Results 21 to 30 of about 511,108 (290)

Tax Debt in the Bankruptcy Dispute: Industries Badja Garuda Inc. v.s. Tax Office of Medan Belawan

open access: yesRechtsidee: Law Journal, 2018
The biggest problem for the debtor who is the business actor is his inability to repay the loan to the creditors in case the business activities have problems.
Rilda Murniati, Richmond Cosmas Tobias
doaj   +1 more source

RETRACTED: Tax procedural proof: problems of theory and practice

open access: yesПравоприменение, 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
doaj   +1 more source

Recovering Unlawful Advantages in the Context of EU State Aid Tax Ruling Investigations

open access: yesMarket and Competition Law Review, 2017
The European Commission has recently begun focus increasingly on the compatibility of Member States’ tax ruling procedures with EU State aid law. In that respect, it has ordered the recovery of unlawfully granted advantages through those procedures ...
Pieter Van Cleynenbreugel
doaj   +1 more source

Liberalization of the Standards of Tax Law of Ukraine Under Martial State

open access: yesНауково-інформаційний вісник Івано-Франківського університету права імені Короля Данила Галицького, 2023
Purpose. The purpose of the study is to analyze the legal prerequisites, legal content and features of the development and implementation, by the Ukrainian state under martial law, of the tax law liberalization policy of the state, analysis and ...
Havrylyuk R., Dutchak A., Dutchak O.
doaj   +1 more source

The appraisal of buildable land for property taxation in the adopted general municipal plan [PDF]

open access: yes, 2016
In Italy, tax base for "Imposta Municipale Unica" related to the building area -made such by General Plan or its General Variation adopted but not approved - is the value (of the same building area) depending on the building potential of prediction even ...
Battisti, Fabrizio, Campo, Orazio
core   +1 more source

Tax procedures for the management and control of value added tax (VAT) in the pharmaceutical industry

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2019
This article aims to explore the specific needs of tax management standardization to design and diagram guidelines that seek tax management in this company.
Gabriela Estefanía Cabrera Ramón   +2 more
doaj   +1 more source

Taxpayer protection standard in international tax disputes

open access: yesПравоприменение, 2022
The research project aims to find the most optimal solution to develop the current level of taxpayers' guarantees in the tax treaty disputes resolution procedures.The subject of the article is the analysis of the case law of the European Court of Human ...
M. D. Polenchuk
doaj   +1 more source

Conflicts between Hungarian procedural tax law and community law-case studies [PDF]

open access: yesActa 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
openaire   +2 more sources

Les pouvoirs de l'administration fiscale dans la perception et le recouvrement de l'impôt : mythes et réalités [PDF]

open access: yes, 1983
This article deals with the powers of the fiscal administration in French law. The author examines the various protections afforded by the law and the administration to the taxpayer. The author also studies the powers of the administration in relation to
Louit, Christian
core   +1 more source

Innovating the tax compliance management process [PDF]

open access: yesZbornik Radova Pravnog Fakulteta u Nišu, 2014
The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing ...
Dimitrijević Marina
doaj   +1 more source

Home - About - Disclaimer - Privacy