Keresés
114 találatból megjelenítve: 21-30
Cím: Tax Law Rulings as an Example of Support for Taxpayers
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the ...
Cím: Legal Regulation of Taxes in the Period of the First Czechoslovak Republic and at Present
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current ...
Cím: Selected Issues of Public Finance in the Protectorate of Bohemia and Moravia
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper looks into selected issues of public finance during World War II, i.e. the period of the Protectorate of Bohemia and Moravia. It focuses on the fiscal, tax and monetary policies and, subsequently, the fiscal, tax ...
Cím: Taxation of Holding Companies in the Context of EU and International Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant ...
Cím: Access to File: Rights of the Defence or Defence of the Rights?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
In November 2017, the Court of Justice of the European Union ruled in the Romanian Ispas case and decided that taxpayers are entitled to have access to file in VAT inspections. The unprecedented recognition of the fundamental ...
Cím: Protection of Taxpayers’ Rights in the Romanian Legislation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially ...
Cím: Written Explanations of the Russian Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is devoted to the theoretical description of the interpretation of the norms of the tax law and the definition of the legal status of written explanations of the tax legislation, their place in the mechanism ...
Cím: Reshaping Institutional Structure for Financial Consumer Protection
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article presents the significance of proper consumer protection for the stability of the financial market. It presents the basic assumptions of such protection and the direction of changes introduced as a result of the ...
Cím: Flexibility of Tax Law Provisions and Legal Definitions
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Simultaneously using legal definitions and vague wording in tax law provisions was subject to analysis in the article. These are namely the situations where while structuring the legal definition, the tax lawmaker ...
Cím: The Risks of Municipalities in Case of Free Financial Fund Investments
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
Municipalities, as they work with public funds, should act as a “good farmer: the local municipality has to use its available resources properly, with an efficient and economical management. Municipalities are in a difficult ...