STUDY ON METHODS OF SOLVING AN ADMINISTRATIVE APPEALS AGAINST TAX ACT
Administrative appeal shows a particular utility is a filter in that procedure, and so loaded that release role of administrative courts. The decision that the complaint is resolved takes the form of an administrative act which has the legal nature of a unilateral administrative act (of authority) of individual. How to deal with a dispute will be illustrated from a real situation on the appeal against the decision to impose additional tax payment obligations established by the tax.
Year of publication: |
2011
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Authors: | Ţugui, Valentina |
Published in: |
Theoretical and Applied Economics. - Asociaţia Generalā a Economiştilor din România - AGER. - Vol. 5(558)(supplement).2011, 5(558)(supplement), p. 548-554
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Publisher: |
Asociaţia Generalā a Economiştilor din România - AGER |
Subject: | tax litigation | appeals | administrative action | tax | tax decision | the tax audit report |
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