Keresés
62 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: 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: The Exchange of Tax Information as Exemplified by the Panama - Argentina Case
Szerző:
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Recently, international tax cooperation has been developing very intensively what is extremely important from the point of view of fiscal interests of states. This article deals with the transparency of the exchange of ...
Cím: Sovereign Green Bond Market - A Comparative Analysis
Szerző: ;
Dátum: 2019
Feltöltve: 2023-03-16
(Dialóg Campus, 2019)
Green bonds have become basic instruments considered sources of green projects financing. The green bond market is relatively new as it was inaugurated in 2007, however, its rapid development has recently been observed. ...