Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms

Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms

This article represents the results of an analysis focused on the protection of human rights and fundamental freedoms and tax norms provided in Article No. 140, Part. 4 of the Law on Tax Administration of the Republic of Lithuania, where a list of tax-liability aggravating factors is provided. The...

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Bibliographic Details
Main Author: Povilas Gruodis
Format: Article
Language:deu
Published: Vilnius University Press 2019-12-01
Series:Teisė
Subjects:
tax liability
tax penalty
aggravating factors
human rights
double jeopardy
right to fair trial
Online Access:https://www.zurnalai.vu.lt/teise/article/view/15910
Description
Summary:This article represents the results of an analysis focused on the protection of human rights and fundamental freedoms and tax norms provided in Article No. 140, Part. 4 of the Law on Tax Administration of the Republic of Lithuania, where a list of tax-liability aggravating factors is provided. The results of the analysis are provided in the conclusions, together with recommendations on how to improve the present regulation.
ISSN:1392-1274
2424-6050

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