The Resource Rigena v State Tax Inspectorate : Administrative case No A556-1916/2012

Rigena v State Tax Inspectorate : Administrative case No A556-1916/2012

Label
Rigena v State Tax Inspectorate : Administrative case No A556-1916/2012
Title
Rigena v State Tax Inspectorate : Administrative case No A556-1916/2012
Contributor
Subject
Language
eng
Summary
Judgment by the Administrative Court of Lithuania, judgment date 11 September 2012. During the period from 1 January 2005 and 1 August 2006 the appelant company (Rigena - an unlimited company under Lithuanian law) failed to include payments to 15 employees and a self-employed person in its accounting and tax computations, and consequently failed to pay over individual income tax and various contributions on these payments. The company was assessed to pay taxes and fines for failure to pay. The director and owner of the company was convicted of failure to include the payments in the accounting of the company. There was a dispute over the amount of income tax and contributions to be paid. The director/owner claimed he would be subject to double punishment
Citation source
In: International tax law reports. - London. - Vol. 15 (2012),
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • ECHR case law
  • human rights
  • penalties
Label
Rigena v State Tax Inspectorate : Administrative case No A556-1916/2012
Instantiates
Publication
Label
Rigena v State Tax Inspectorate : Administrative case No A556-1916/2012
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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