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1دورية أكاديمية
Alternate Title: Annulment of the tax decision establishing the tax on buildings by recalculating the tax due taking into account the mixed use of the building. Establishing the tax regime. Lack of declaration of building status. (English)
المؤلفون: Nemeth, Francisc
المصدر: Romanian Case Law Review / Revista Română de Jurisprudenţă; 2021, Issue 3, p291-301, 11p
مصطلحات موضوعية: BUILDING permits, INTERNAL revenue law, MULTIPURPOSE buildings, ECONOMIC activity, RESIDENTIAL areas
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2دورية أكاديمية
Alternate Title: Annulment of the decision to incur joint tax liability. Burden of proof of bad faith and conditions under which the principle of good faith may be invoked. (English)
المؤلفون: Nemeth, Francisc
المصدر: Romanian Case Law Review / Revista Română de Jurisprudenţă; 2021, Issue 3, p280-291, 12p
مصطلحات موضوعية: TAX administration & procedure, INTERNAL revenue law, FINANCIAL statements, LEGAL judgments, DEBTOR & creditor, PDF (Computer file format)