| Title |
Mokestinis tyrimas ir mokestinis patikrinimas mokestinio ginčo kontekste / |
| Translation of Title |
Tax investigation and tax inspection in the context of tax dispute. |
| Authors |
Medelienė, Aistė |
| DOI |
10.15388/Teise.2009.0.284 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2009, t. 72, p. 50-63.. ISSN 1392-1274. eISSN 2424-6050 |
| Abstract [eng] |
The case-law of Tax dispute settlement institutions is inconsequent, thus it does not help to solve the problems of application of this legal rule. It is not tolerable and should be amended. In this article it is proposed to fix a finite number of grounds, when Tax investigation can be closed by initiating Tax inspection (it should be the cases of deliberate violation of tax law etc.). For a purpose of clearness it is recommended to define a conception of a deficiency and contradiction as well. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2009 |
| CC license |
|
