Rights of controlling bodies as a safety component of the implementation of their functions.
Journal Title: Прикарпатський юридичний вісник - Year 2018, Vol 2, Issue 4
Abstract
The article is devoted to the analysis of various approaches to the determination of the legal status of public authorities. The author notes that the concept of “authority” seamlessly integrates categories such as the rights and obligations of the relevant authorities. Consequently, the rights of public authorities can be characterized by such a category as “right-duty”. So, the right to legal representation of public interests in the field of taxation, implemented in the framework of the relevant jurisdictional procedures associated with tort proceedings. The rights to legal representation determine the procedural legal personality of the relevant regulatory authorities when dealing with tax disputes.
Authors and Affiliations
Н. О. Ханова
Keywords
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