Archive 2011

• 21.10.2011

  The system of appeals and remedies against tax acts: German experience and lessons for Ukraine

  (Code:PB_13_2011)
  • Usually subject to tax disputes are tax acts imposing certain payments upon the tax payer;
  • In certain cases there is no obligation to pay but the tax act determines certain parameters, criteria, allowing for example the (later) measurements of certain taxes;
  • In these cases it would not be expedient to wait for the final tax act or to wait until the determination becomes relevant;
  • In these cases the taxpayer may apply for a declaratory judgment.
  Attached file  (106.6 kb)
  Authors:  Dr. Julian Ries