期刊名称：AGORA International Journal of Juridical Sciences
印刷版ISSN：1843-570X
电子版ISSN：2067-7677
出版年度：2013
卷号：2013
期号：1
出版社：AGORA University Publishing House
摘要：AbstractTax management procedures include particular obligations of tax authorities, with the main goal to solve legal occurrences. The taxpayer, as a rights holder, has a series of legal instruments, with litigant contain to ensure the public institution‘s obligations to commit.
关键词：Key-words Obligation to commit; Lack of administrative act; Preliminary appeal; Contentious-administrative action; Enforcement
