Tax matters in WTO treaties
Journal Title: Revista Institutului Național al Justiției - Year 2019, Vol 49, Issue 2
Abstract
The Republic of Moldova is a WTO member since 2001. The accession to international trade treaties determines the necessity to ensure a highly skilled application of the legal provisions of such agreements, particularly, in tax matters. The present article deals with the main provisions of WTO treaties on direct and indirect taxation and on procedural matters. Furthermore, it presents an analysis of the relevant jurisprudence of the WTO Dispute Settlement Body.
Authors and Affiliations
Лия Нани
Keywords
Related Articles
- EP ID EP633949
- DOI -
- Views 125
- Downloads 0
Reflections on the concept of civil action in criminal proceeding
The legislation on criminal procedure in force does not define the civil action. Moreover, within the Criminal Procedure Code of the Republic of Moldova, the legislator has not made a substantial step forward in the area...
The right to a fair civil trial through the judicial precedent
Even though not properly acknowledged or fairly regulated in the Moldovan legal system, reliance upon precedent is literally justified by predictability, stability, fairness, efficiency and the expectation that the law i...
The entrapment in the context of the European Court of Human Rights’ case-law
In the present scientific paper, the authors carried out an analysis of the concept of the organized entrapment in the light of the case law developed by the European Court of Human Rights, highlighting its essence, part...
Theoretical and practical problems of the search of the defendant in civil cases
„Search of the defendant” represents an important procedural guarantee established by the legislator in favor of the defendant. Inconsideration of such a guarantee may have important procedural repercussions, even being...
The civil liability and its’s efficiency on the prevention and counteracting unfair competition actions
The article exposes the aspects of civil legal liability for unfair competition actions and reflects the role of this liability in preventing and counteracting it. The author states that the cessation of the unlawful act...