Specialisto ir eksperto teisinis statutas ikiteisminiame mokestinių ginčų procese.
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The expediency of specialist and expert in the process of tax conflict is discussed in the article. It this proposed in the new Tax code comprehensively regulate the rights and duties of specialist and expert as well as rendering rules for the conclusions and examination statements, passed to the instances investigating tax conflict cases. The instance has right to justify the decisions in tax conflict cases upon the conclusions of specialists and experts. The practical problems, arising due to ignoring the arguments of specialists from state institutions, are discussed. The expediency of examination or special inquiry by the initiative of all participants of tax conflict is discussed as well. The article was prepared analyzing and summarizing the existing regulations of current Lithuanian laws and publications of Lithuanian and foreign authors, related to the analyzed questions.
- Straipsniai / Articles