Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγήτης, Τμήμα Νομικής, ΕΚΠΑ
Αικατερίνη Ηλιάδου, Επίκουρη Καθηγήτρια, Τμήμα Νομικής, ΕΚΠΑ
Βασίλειος Κονδύλης, Επίκουρος Καθηγητής, Τμήμα Νομικής, ΕΚΠΑ
Original Title:
Επίλυση διαφορών και προστασία του φορολογούμενου κατά το στάδιο της ενδικοφανούς προσφυγής
Translated title:
Settlement of disputes and protection of the taxpayer at the stage of the quasi-judicial administrative appeal
Summary:
Object of this diplomatic work is to develop the institution of the quasi-judicial administrative appeal procedure as it is now applied in the area of tax law with the differences being resolved by the Dispute Resolution Division of the Independent Authority for Public Revenue. The main reason for whom the institution of quasi-judicial administrative appeal causing the interest to understand its logic and and its mode of operation relates in particular to its peculiarity as a dispute settlement process at administration level but at the same time as an institution directly connected with the right to legal protection.
Main subject category:
Law and Legislation
Keywords:
Independent Authority for Public Revenue, Dispute Resolution Division, quasi-judicial administrative appeal, tax law, taxpayer, tax administration, tax authority, recourse, administrative appeal
