| Popis: |
The objective of this article is to demonstrate the necessity of integrating the tax administrative proceeding legislation with some relevant prescriptions from the Constitution and the Civil and Criminal Procedural Law, with the final purpose of assuring the impartiality of the administrative judge and maximizing the effectiveness of tax assessment reviews. In particular, the article reflects over the rules on disqualification or recusal, which should be observed beyond the literal wording that is provided by the administrative tax courts’ by-laws at different levels of the federation. |
