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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.
Authors:
Dr. Julian Ries
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