PROBLEMS OF THE CONCEPT OF ACTUAL TAX LIABILITY |
| 1 | |
| 2020 |
| scientific article | 336.2:347.73 | ||
| 142-147 |
| This paper examines the term «actual amount of tax liability» used in the motivation of acts of the supreme judicial bodies and in the legal literature, as well as the corresponding concept of «actual amount of tax liability». It is argued that this term is ambiguous; in particular, a number of judicial acts actually deny the possibility of applying the concept of «actual amount of tax liability» to disputes related to VAT. |
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