Keresés
61 találatból megjelenítve: 1-10
Cím: How Much Tax Harmonisation Is Needed?
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The paper concentrates on tax harmonisation in the European Union. The author shows its development and results, and brings some case law examples. The paper deals with a problem whether taxes should be harmonised further ...
Cím: The System of Financial Regulation
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is devoted to the analysis of the legal nature of cryptocurrency as an object of financial and legal regulation from the point of view of the Russian legislation. The analysis of the qualification of cryptocurrency ...
Cím: Tax-Free Allowance in Light of the Theory of Law and Case Law of the Constitutional Tribunal
Szerző:
Dátum: 2019
Feltöltve: 2023-03-14
(Dialóg Campus, 2019)
The article is related to an attempt to evaluate changes in the Personal Income Tax Act in the scope of regulations regarding tax-free allowance, which are a consequence of the judgment of the Constitutional Tribunal of ...
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: 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: A New Nexus Based on the Concept of Significant Economic Presence: The Digital Permanent Establishment
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The traditional concept of EP status is obsolete and enables digital companies to enter a foreign market jurisdiction without having a minimal physical presence. These companies usually do not reach the threshold required ...
Cím: Interventionism or Activation - Local Market Expectations Towards Local Government Units
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Representatives of economic and legal sciences very often deal with the issue of the comprehensive impact of local government units on creating local development conditions. The experiences of recent years indicate that ...
Cím: The Anti-abuse Rule and Related Tax Administration Principles Written in the Tax Code
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
The tendency to increasingly apply the principle of prohibition of abuse of tax law is clear in the domestic, European and international context. This paper deals with the principle of the prohibition of the abuse of tax ...