Tax penalty payment and the “non bis in idem” principle
The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between pena...
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| Format: | Artigo |
| Sprache: | Russo |
| Veröffentlicht: |
Dostoevsky Omsk State University
2017-10-01
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| Schriftenreihe: | Правоприменение |
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| Online-Zugang: | https://enforcement.omsu.ru/jour/article/view/95 |
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