Substantive Legality in the Determination of Tax Liabilities in Terms of Time Validity (Materialna zakonitost pri določanju davčnih obveznostih z vidika časovne veljavnosti)
In the article the author deals with the question which substantive tax rules that determine a taxpayer and tax liability (tax debt) should apply in cases where these rules change from the time a taxable event takes place and until the tax is self-assessed of levied, if the legislator has not prescr...
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| Format: | Article |
| Language: | English |
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University of Ljubljana, Faculty of Law
2015-11-01
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| Series: | Zbornik Znanstvenih Razprav |
| Subjects: | |
| Online Access: | http://www.pf.uni-lj.si/media/zzr_2015_podlipnik.pdf |