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- W812446724 abstract "The present paper is the result of an interdisciplinary analysis in which we plan to investigate the difference between two concepts that may appear to be synonymous, but which, in reality, are distinct forms of checking the taxpayer: tax audit and antifraud controls. In addition, special attention is given to combining provisions of tax procedural law with those of civil procedural law. In terms of financial and tax law, we speak, inter alia, of the obligation to declare correct income and paying related taxes. As for civil law, here we refer to the matter of real rights, respectively to the property, assets, and the ownership right thereof, and also to the rights of claim and the guarantee of claims payment by instituting precautionary measures, at the initiative of the creditor. i .e. the state tax authority." @default.
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- W812446724 date "2014-01-01" @default.
- W812446724 modified "2023-09-26" @default.
- W812446724 title "Precautionary Measures to be Taken Following a Tax Audit or a Fraud Control Over a Taxpayer's Assets" @default.
- W812446724 hasPublicationYear "2014" @default.
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