Articole cu aceleași cuvânt cheie: motivare în drept

Despre obligația de motivare în dreptul fiscal (I)
The statement of reasons within the administrative tax decisions issued upon the conclusion of a tax audit, but also in the administrative procedure of reviewing the tax appeals continues to represent an aspiration. This paper is an essay to highlight that the achievement of an appropriate state of reasons in the field of the administrative tax decisions needs both legislative interventions, consisting especially in the amendment of the secon...
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