Mokestinių ginčų proceso ribos ir vieta administraciniame procese.
The article provides an analysis of the relationship of the proceedings of tax disputes with the administrative process, identifies its place in the latter. By relating the proceedings of tax disputes with the administrative process and tax administration, word combinations characterizing this procedural phenomenon are analyzed, the features of the proceedings of tax disputes as a phenomenon of legal proceedings are defined by comparative analysis. By comparing the opinions of different foreign and Lithuanian authors and the provisions of Lithuanian normative acts attempts are made to formulate the concept of the proceedings of tax disputes. The article also discusses the types of confirmation of inspection acts, as well as the relation of separate types of decisions with a taxpayer. This article is aimed at identifying the relationship and place of the proceedings of tax disputes in the administrative process and determining the limits of this procedural–legal phenomenon.
- Articles / Straipsniai