THE QUESTION OF RETURN IS ERROR AND / OR EXTENSIVE MONEY LIABILITIES
Journal Title: Право і суспільство - Year 2016, Vol 3, Issue 2
Abstract
This article describes separate problematic aspects of legal regulation of return of tax liabilities that were paid by mistake and/or overpaid, and it also shows pertinent judicial practice on particular issues. The author has put special focus on the problem of determination of the party liable for inappropriate compliance or non-compliance with legislatively set procedure of return of mentioned funds.
Authors and Affiliations
А. В. ЯКИМЧУК, Д. О. ГЕТМАНЦЕВ
Keywords
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