Browsing Юридичний факультет by Subject "appearance in law, presumption, fiction, tax law, formal certainty of law"
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Appearance of Presumptions and Fictions in Tax Law// In Honorem Flavius Antoniu Baias: aparenţa în drept/ vol. coord. de: AdrianaAlmăşan, Ioana Vârsta, Cristina Elisabeta Zamşa. – Bucureşti
(Editura Hamangiu, 2021)The appearance of presumptions and fictions in law is associated with such property as formal certainty. For tax law, formal certainty is of particular importance. This is due to the fact that tax law is a public branch ...