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Primerjalnopravni pogled na aktualna vprašanja davčnega ugotovitvenega postopkaKobal, Aleš, pravo ; Pevec, AleksanderAvtorja obravnavata aktualna vprašanja davčnega ugotovitvenega postopka, ki so se pokazala kot problematična med dolgoletnim spremljanjem slovenske davčne prakse. Ta je specifična po tem, da kljub ... zakonski urejenosti področja dokaznega postopka v določenih primerih deluje na drugačen način oziroma se pri izvajanju davčnega ugotovitvenega postopka ne upoštevajo vsa načela, ki bi jih bilo treba upoštevati, da bi lahko zagotovili dosledno spoštovanje načela zakonitosti odločanja in načela materialne resnice v davčnih zadevah. V želji po dosledni obravnavi vseh načel oziroma zahtev, ki prežemajo davčni ugotovitveni postopek, sta avtorja izvedla primerjalnopravno analizo posameznih dokaznih elementov davčnega ugotovitvenega ugotovitvenega postopka.Upoštevala sta pravne ureditve, ki imajo s temi vprašanji dolgoletno in bogato sodno in upravno prakso.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (38, [št.] 3/4, 2012, str. 585-603)Type of material - article, component part ; adult, seriousPublish date - 2012Language - slovenianCOBISS.SI-ID - 4368683
source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (38, [št.] 3/4, 2012, str. 585-603)
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Database name | Field | Year |
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Kobal, Aleš, pravo | 15693 |
Pevec, Aleksander |
Source: Personal bibliographies
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