Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms
Articles
Povilas Gruodis
Vilnius University, Lithuania
Published 2019-12-20
https://doi.org/10.15388/Teise.2019.113.3
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Keywords

tax liability
tax penalty
aggravating factors
human rights
double jeopardy
right to fair trial

How to Cite

Gruodis P. (2019) “Regulation of the Compatibility of Tax-Liability Aggravating Factors with the Requirements of the Protection of Human Rights and Fundamental Freedoms”, Teisė, 1130, pp. 50-63. doi: 10.15388/Teise.2019.113.3.

Abstract

This article represents the results of an analysis focused on the protection of human rights and fundamental freedoms and tax norms provided in Article No. 140, Part. 4 of the Law on Tax Administration of the Republic of Lithuania, where a list of tax-liability aggravating factors is provided. The results of the analysis are provided in the conclusions, together with recommendations on how to improve the present regulation.

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