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2020. november 24. 13:35
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Megállapítható-e adójogi szankció ügyintézési határidőn túl?

2020.11.20. 16:20 • adozona.hu
Az adóhatóságnak az adóbírság kiszabásakor hivatalból mérlegelnie kell a határozathozatal időtartamát, és e mérlegelésről a döntése indokolásában számot kell adnia - állapítja meg alkotmányos követelményként IV/114/2020. számú határozatában az Alkotmánybíróság, írja a jogiforum.hu.
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