SUBSIDIARY APPLICATION OF THE CIVIL CODE NORMS IN MATTERS OF REFUND (CREDIT) OF EXCESS TAXES PAID (COLLECTED) |
| 5-6 | |
| 2015 |
| scientific article | 34(075.8) | ||
| 328-333 |
| We consider the calculation of the period for submitting the application to the tax authority and/or to the court on the refund of excess taxes paid (collected) and the possibility of applying the provisions on the application of the statute of limitations established by civil legislation, taking into account law enforcement practices. |
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