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Prerequisties of liability in tax law

Summary/Abstract: In the tax law, the entity liable in the first place is the taxpayer himself. Pursuant to the Art. 26 of the Act of the 29lh of August 1997 - Tax Ordinance, the taxpayer holds the responsibility for tax obligations with all his assets. The essence of his liability is not only the tax obligation, but also the tax liability. In the article, prerequisites of liability in the tax law were identified and described.

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