Archive 2011

  • 21.10.2011

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

    • 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
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