Criminal method of tax administration
The article describes the problem of prosecuting the chairman and/or members of the tax commission for an illegal decision to assign the risky status or block tax invoices, analyzes the legislation and relevant court practice, provides recommendations on how to “lift the veil” of the collegiality of the decision behind which the chairman and/or members of the tax commission are hiding from responsibility.
The full version of the article is available in Ukrainian by the link.
Kind regards,
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