{"title":"Legal Basis and Problems Regarding the Application of a Higher Tax Rate on State Natural Resources","authors":"Martynas Montvidas","doi":"10.15388/teise.2023.126.6","DOIUrl":null,"url":null,"abstract":"This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.","PeriodicalId":33051,"journal":{"name":"Teise","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Teise","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15388/teise.2023.126.6","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This Article in the context of common rules of liability for infringements of tax laws discloses the legal regulation establishing a higher tax rate on State natural resources and problems related to its application in Case Law.