| Title |
Mokestinę atsakomybę sunkinančių aplinkybių reglamentavimo atitiktis žmogaus teisių ir pagrindinių laisvių apsaugos reikalavimams |
| Translation of Title |
Regulation of the compatibility of tax-liability aggravating factors with the requirements of the protection of human rights and fundamental freedoms. |
| Authors |
Gruodis, Povilas |
| DOI |
10.15388/Teise.2019.113.3 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2019, t. 113, p. 50-63.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
tax liability ; tax penalty ; aggravating factors ; human rights ; double jeopardy ; right to fair trial. |
| Abstract [eng] |
This article represents the results of an analysis focused on the protection of human rights and fundamental freedoms and tax norms provided in Article No. 140, Part. 4 of the Law on Tax Administration of the Republic of Lithuania, where a list of tax-liability aggravating factors is provided. The results of the analysis are provided in the conclusions, together with recommendations on how to improve the present regulation. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2019 |
