ALL libraries (COBIB.SI union bibliographic/catalogue database)
13.
Legal regulation of the tax procedure in the Republic of Slovenia
Špilar, Marjan
In this article, the author discusses the legal regulation of the tax procedure in the Republic of Slovenia. He emphasizes the basic characteristic of the tax procedure as a special administrative ...procedure, which expresses a conflict of interests and which regulates a very sensitive relationship between the private and the public benefit. A detailed description is given of the principles of the tax procedure, which are used in tax matters as special matters, along with the basic principles of the General Administrative Act. These principles define the permitted framework of interference from tax administration into the property spehre of the taxpayer, with a double purpose. They represent the minimum procedure standards which have to be considered and perfomed in every tax procedure and simultaneously they are the explanatory rules for the application of single procedure institutes and also the provision of taxation laws.
It was not necessary to add the material to the shelf.
Bibliographic material was successfully added on shelf.
Adding bibliographical material on shelf was not successful.
Material is already on the shelf.
Permalink
URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year
Impact factor
Edition
Category
Classification
JCR
SNIP
JCR
SNIP
JCR
SNIP
JCR
SNIP
Select the library membership card:
DRS,
in which the journal is indexed
Database name
Field
Year
Links to authors' personal bibliographies
Links to information on researchers in the SICRIS system
Subject headings in COBISS General List of Subject Headings
Select pickup location
The material from the parent unit is free. If the material is delivered to the pickup location from another unit, the library may charge you for this service.
