SUBMISSION OF APPLICATION ABOUT THE ABSENCE OF ENVIRONMENTAL TAXATION OBJECTS: PROBLEMS OF INTERPRETATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2016, Vol 40, Issue 2
Abstract
The article highlights issue of submission of statement about the absence of environmental taxation objects. The author concludes that the obligation of submission of application about the absence of environmental taxation objects does not apply to persons which are formally meet the requirements relating to environmental taxpayers, and may be connected only with participants of tax relationships associated with environmental tax administration.
Authors and Affiliations
Р. В. Макарчук
Keywords
Related Articles
- EP ID EP471052
- DOI -
- Views 80
- Downloads 0
FORMS AND TYPES OF FOOD SAFETY AND QUALITY CONTROL
The author discloses the content of the forms of control in the field of food safety and quality: inspection, approval, audit, monitoring, review, sampling and their research (testing). The emphasis is on the peculiariti...
PROBLEMS OF REFORM CUSTOMS OF UKRAINE
The article is devoted to the analysis of changes in the structure of the customs authorities of Ukraine. The attention is focused on the period 2012–2016, when there was an association into one department of the tax an...
ROBBERY IN THE CONTEXT OF THE PROHIBITION OF DOUBLE JEOPARDY PRINCIPLE: PARTICULAR PROBLEMS OF LAW ENFORCEMENT
The article reveals existing problems of law enforcement in the context of prohibition of double jeopardy principle on the example of such a crime as brigandage (Art.187 of the Ukrainian Criminal Code). It is concluded...
LEGAL BASIS OF ACTIVITY NATIONAL POLICE OF UKRAINE UNDER THE RULE OF LAW
The paper paid attention to doctrinal understanding of the rule of law. Tendencies introduction of the rule of law in the activities of the National Police of Ukraine based primarily on the content of art. 6 of the Law...
COMPARATIVE LEGAL ANALYSIS OF THE CHARACTERISTIC FEATURES BETWEEN THE CRIMINAL PROCESS OF THE CONTINENTAL LAW SYSTEM COUNTRIES AND UKRAINE
The article is devoted to the analysis of the criminal procedure legislation of the Kingdom of Spain. The article compares legal norms of the Criminal Procedure Law of the Kingdom of Spain and the Criminal Procedure Code...