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Wyszukujesz frazę "Tax law" wg kryterium: Temat


Wyświetlanie 1-3 z 3
Tytuł:
Aktuálne otázky vedy daňového práva na slovensku
Autorzy:
Babčák, Vladimír
Powiązania:
https://bibliotekanauki.pl/articles/2141745.pdf
Data publikacji:
2009
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
tax law
tax law science
Opis:
The article deals with the problem of actual questions of tax law science. In connection with this, the author points out that not only is tax law a new branch of Slovak law, but tax law science is also a new event of legal science. The background for an investigation of the matter is to understand tax law as a new, independent branch of law, which is a part of the legal order of Slovak republic. Furthermore, the author concentrates on the definition of the subject of tax law science. He states that the subject of tax law science is formed by these basic areas: a) tax-law institutes and tax-law legal regulations, b) tax, or tax-law relationships, c) tax legislation and law making in the area of taxes and fees. The author also pays adequate attention to the aim of tax law science, its functions and the methods it uses. In the final parts of the article, the author concentrates on specific basic areas of problems, which may as well be indicated as the current objectives of tax law science.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2009, 3(3); 9-24
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dohody v daňovom prave
Autorzy:
Babčák, Vladimír
Powiązania:
https://bibliotekanauki.pl/articles/2147481.pdf
Data publikacji:
2008
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
tax law
tax contracts
Opis:
The article deals with the problems of contracts concluded in the area of tax law between tax administrators and tax subjects. The background for an examination of this matter is the understanding of tax law as a new, independent branch of law, which is a part of the legal system of Slovak republic. Tax law is also considered as a branch of public law. Furthermore, the author analyses the question of legal nature of contracts concluded by the bodies of public administration with other bodies of public administration, or with legal and natural persons. These contracts are defined as public law contracts or administrative contracts. Based on this knowledge we can define the relationship towards tax law contracts, which we can consider as public law contracts. In the final part of the article, the author deals with the legal nature of the contract between tax administrator and tax subject concerning tax designation and concerning delivering. He points out the problems which could occur in the application practice with legal enforcement of obligations resulting from these contracts.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2008, 1(1); 123-129
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Poznámky k vzťahu daňového, finančného a správneho práva
Autorzy:
Babčák, Vladimír
Powiązania:
https://bibliotekanauki.pl/articles/2148591.pdf
Data publikacji:
2008
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
tax
administrative law
financial law
Opis:
In his article, the author deals with the relationship between tax, financial and administrative law. He states that, in the historical context, financial law has formed in the field of administrative law. He stresses out the symbiosis between these two branches of law. According to the author, the scope of legal regulation, expressing the relationship between tax law, financial law and administrative law, is determined expecially by two major areas: athe organization of the financial administration or tax administration, as well as the resulting legal status and competence of the bodies of public administration, which are financial, or tax bodies at the same time, bthe legal regulation of legal procedure at the financial or tax bodies. In the following text, the author analyses the legal solutions of both basic areas of relationships between tax law, financial law and administrative law in detail.
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2008, 2(2); 101-109
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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