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Comparative analysis of proving procedure within tax determination procedure
Kobal, Aleš, pravo ; Kraljić, Suzana
The authors discuss topical issues of proving as a central part of tax determination procedure which have proved problematic during long-term following of the (Slovenian) tax law (as part of European ...union tax law). Tax determination procedure in practice, does not function even after all the fundamental principles of tax procedure law. However, despite the clear legal regulation of the evidence procedure, in practice in some cases in the tax determination procedure some principles are not observed, although they ought to be. This presents the significant problem for the functioning of the principle of legality and the principle of material truth in tax law. The authors carried out a comparative analysis of individual tax determination procedure elements which are analysed on the basis of legal system with long and rich court and administrative case law.
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