Ikiteisminio mokestinių ginčų proceso aktualijos.
This article discussed the main practical and theoretical questions of new phenomena in Lithuania – tax disputes. These questions are of basic importance both for taxpayers and tax administrators. Some concepts based on legal acts are compared taking into account their content and attaching to the conception – „the law being an absolute”. This phenomenon is analysed applying grammatical – logical method, analysing separate terms, processes and occurrences. The main practical problems of tax dispute process are discussed in separate stages. Compared to European legal acts, the deficiencies of Lithuanian tax legislation on which tax disputes are based are emphasized. The article makes a research into the system of institutions investigating tax disputes.
- Straipsniai / Articles