Fiscal interest of the state and respecting the rights and legitimate interests of the taxable entities in case of refund of excess remission of value added tax

Autor: Kmeťová, Oľga, Freňáková, Magdaléna, Pachta, Miloš
Zdroj: Investment Management and Financial Innovations. 14(2.1):207-217
Databáze: Central and Eastern European Online Library (CEEOL)