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文章基本信息

  • 标题:TAX AUTHORITY’S OBLIGATION TO COMMIT: WAYS OF ENFORCEMENT
  • 本地全文:下载
  • 作者:Ioana Maria Costea
  • 期刊名称:AGORA International Journal of Juridical Sciences
  • 印刷版ISSN:1843-570X
  • 电子版ISSN:2067-7677
  • 出版年度:2013
  • 卷号:2013
  • 期号:1
  • 出版社:AGORA University Publishing House
  • 摘要:AbstractTax management procedures include particular obligations of tax authorities, with the main goal to solve legal occurrences. The taxpayer, as a rights holder, has a series of legal instruments, with litigant contain to ensure the public institution‘s obligations to commit.
  • 关键词:Key-words Obligation to commit; Lack of administrative act; Preliminary appeal; Contentious-administrative action; Enforcement
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