Keresés
61 találatból megjelenítve: 1-10
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: 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: Written Explanations of the Russian Tax Law
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(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: 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: 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 ...
Cím: The European Union’s Budget: Focus on Own Resources Post-2020
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
This paper provides an overview of the European Unions revenue system, focusing on own resources and their possible reform. It further analyses the European Commissions proposal of the next multiannual financial framework ...
Cím: Ne Bis in Idem in the Tax Process
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article deals with the institute of deadlines within the framework of the Tax Code, especially the possibilities and obligation of the tax administrator to extend the deadline on the request of a taxpayer. The article ...
Cím: Due Diligence in Verifying Counterparties in Order to Deduct VAT
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Considerations on exercising due diligence while verifying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining ...