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- Title
Mokestinę atsakomybę sunkinančių aplinkybių reglamentavimo atitiktis žmogaus teisių ir pagrindinių laisvių apsaugos reikalavimams.
- Authors
Gruodis, Povilas
- 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.
- Subjects
LITHUANIA; CIVIL rights; TAX laws; FAIR trial; HUMAN rights; TAX penalties; FREEDOM of expression
- Publication
Law / Teise, 2019, Vol 113, p50
- ISSN
1392-1274
- Publication type
Article
- DOI
10.15388/Teise.2019.113.3