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Taxes and Taxation
Reference:
Bogdanov, D.V. (2013). Some specific features of performing
and obligation to pay fines in case
of reorganization of a legal entity
via acquisition. Taxes and Taxation, 8, 599–602. https://en.nbpublish.com/library_read_article.php?id=63090
Bogdanov, D.V. Some specific features of performing and obligation to pay fines in case of reorganization of a legal entity via acquisitionAbstract: This article includes analysis of normative and practical problems appearing in cases of payment of fines for tax violations of a legal entity, when such an entity is reorganized via acquisition. The author points out the need to improve legislation in this sphere. Keywords: taxes and taxation, responsibility, fine, penalties, reorganization, legal successor, responsibility, offence, budget, decision.
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References
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