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Administrative and municipal law
Reference:
Aresenyeva N.V. (2010). Administrative Offences in the Sphere of Taxes and Levies: Challenges of Calculation of the Period
of Limitation. Administrative and municipal law, 11, 34–42. https://en.nbpublish.com/library_read_article.php?id=57737
Aresenyeva N.V. Administrative Offences in the Sphere of Taxes and Levies: Challenges of Calculation of the Period of Limitation.Abstract: The article is devoted to the problems of calculation of limitation periods for bringing to responsibility for administrative offences in the sphere of taxes and levies. The author studies peculiarities of calculation of limitation periods for an administrative offence (failure to perform a duty by a deadline). Special attention is given to detection of the beginning moment and termination time of an administrative offence in the sphere of taxes and levies. Keywords: administrative responsibility, taxes, levies, periods, limitation, moment, detection, lasting, offence
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