| Title |
Mokestinės paskolos sutarties reikšmė reguliuojant mokestinės nepriemokos atidėjimą ir išdėstymą / |
| Authors |
Paškevičienė, Laura |
| DOI |
10.15388/Teise.2011.0.157 |
| Full Text |
|
| Is Part of |
Teisė / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2011, t. 80, p. 146-162.. ISSN 1392-1274 |
| Abstract [eng] |
The article deals with a payment agreement of tax arrears, which in the Lithuanian laws is calied a "tax loan agreement" systematically analyzing the legal regulation of the contracting procedure, the stipulation of conditions of this agreement and its relationship with the tax administrator's decision on granting time to pay tax arrears, and (or) permitting to pay it in installments. Consequently, basing on the latter analysis the article aims at revealing if a "tax loan agreement" has a nature of a bilateral arrangement, and at evaluating the substance of it in the regulation of the tax arrears' deferment relations by present and perspective approaches. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2011 |
| CC license |
|
