Κατεύθυνση Φορολογικό Δίκαιο
Library of the School of Law

2023-01-24

2023

Papadimitriou Konstantina

1) Ανδρέας Τσουρουφλής, Αναπληρωτής καθηγητής Νομικής Σχολής ΕΚΠΑ
2) Χρήστος Γκόρτσος, Καθηγητής Νομικής Σχολής ΕΚΠΑ
3) Παρασκευή Μουζουράκη, Αναπληρώτρια καθηγήτρια Νομικής Σχολής ΕΚΠΑ

Το παράβολο στις φορολογικές διαφορές

Greek

The fee in tax disputes

The fee is one of the prerequisites for the admissible action or appeal before the Administrative Courts. It is characterized as a legal cost of the judicial proceedings, belonging to the so-called court costs. The introduction of the obligation to pay a fee for the admissibility of a legal remedy seeks to prevent the submission of unsubstantiated, inconsiderate and impetuous legal requests. It constitutes a restriction on the right of access to justice, which makes the term of particular importance both in theoretical concert and in jurisprudence.
This present study aims to approach all legislative arrangements and jurisprudential considerations concerning the obligation to pay fee in tax disputes. It is structured in four parts. The former part delimits the concept of tax disputes and its types, substance and reversal one. In the second part, the entire legislation of fee, including the pertinent procedural rules, is analyzed, following at the level of the economic theory. The third part presents the two types of fee following the separation of tax disputes of the first part. The final part deals with the compatibility of the fee provision with the legislative provisions and principles of the Constitution and the ECHR, presenting various decisions of jurisprudence.
In conclusion, the evaluation of the fee’s effectiveness is attempted and what is proposed is a comprehensive approach in the light of economic theory.

Law and Legislation

Tax Law

fee,tax dipsutes

No

0

No

77

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https://pergamos.lib.uoa.gr/uoa/dl/object/3257705