Fiscal Interest of the State and Respecting the Rights and Legitimate Interests of the Taxable Entities in Case of Refund of Excess Remission of Value Added Tax
Daňové orgány v daňovom konaní prednostne chránia nielen daňové záujmy štátu, ale zároveň sú povinné zachovať práva a legitímne záujmy zdaniteľných subjektov, analyzovať súčasnú legislatívu daňového auditu z hľadiska prípustnej zákonnej dĺžky jej trvania a jej vplyvu na proces vrátenia nadmerného od...
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