APPEAL IN TAX PROCEDURE

Abstract

The right to appeal is granted to every taxpayer who considers that his right has been denied or injured with enactment of the tax-administrative act in the tax procedure. These forms of legal protection or remedies may be ordinary or extraordinary, and they can be applied, in the area of public law and private law. The state, which by the tax authority appears as one of the entities in the tax legal relationship, independently determines both the content and the scope of mutual rights and obligations with a taxpayer as another entity in that relationship. Because of the unequal status of participants in the tax legal relationship, it is necessary the legal protection to be provided to a weaker participant – a taxpayer, particularly because of its economic power can be justified or even illegally reduced. In the appeal procedure, the protection of the taxpayer pays a special attention to the first and second level instances, whenever the regular legal remedy stated against the first-level administrative act, but when such an act was not passed within the prescribed deadline. However, the appeal in the tax procedure does not delay the execution of the tax administration act against which it was filed, which, with certain, statutory exceptions, is a specificity in relation to an appeal in the administrative procedure.