tax law higher tax rate tax on State natural resources liability for violation of tax laws
How to Cite
Montvidas, M. (2023) “Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources”, Teisė, 126, pp. 88–100. doi:10.15388/Teise.2023.126.6.
Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources
Abstract
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.