Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
703 2 |
Ultima descărcare din IBN: 2021-04-20 21:21 |
Căutarea după subiecte similare conform CZU |
347.73:336.22(477) (16) |
Drept comercial. Dreptul societăţilor comerciale (1290) |
Venituri publice (475) |
SM ISO690:2012 ХАТНЮК, Наталья. Основания для прекращения налоговых правовых отношений . In: Legea şi Viaţa, 2017, nr. 3/2(303), pp. 140-144. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 3/2(303) / 2017 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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CZU: 347.73:336.22(477) | ||||||
Pag. 140-144 | ||||||
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Rezumat | ||||||
The article investigates the basic theoretical and legal grounds suspension of tax legal relations. Analyzed scientific approaches to determining the legal facts as grounds for termination of the specific tax relations. The author focuses on the disclosure of legal termination of legal relations in taxation to the implementation of subjective rights and obligations of the participants. |
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Cuvinte-cheie прекращение налоговых правоотношений, юридические факты, норма налогового права, налоговая правосубъектность |
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