Administrative judge control over the activities of the tax administration: between the need for taxation and protection of tax payers

Among the main principles of constitutional values of taxation law (the principle of freedom, legality, equality, annual postulate) the principle of necessity of taxation can be found in the fundamentals of the great powers of the Taxation Department responsible for establishing and charging all leg...

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Bibliographic Details
Main Author: Jérôme Michell
Format: Article
Language:English
Published: Pravni fakultet Sveučilišta u Splitu 2016-02-01
Series:Zbornik Radova Pravnog Fakulteta u Splitu
Subjects:
Online Access:http://www.pravst.hr/dokumenti/zbornik/2016119/zb201601_057.pdf