STUDY ON METHODS OF SOLVING AN ADMINISTRATIVE APPEALS AGAINST TAX ACT

Valentina Ţugui
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Valentina Ţugui: „Valahia” University of Târgovişte

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 548-554

Abstract: 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.

Keywords: tax litigation; appeals; administrative action; tax; tax decision; the tax audit report. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:548-554

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