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Part 1  >  Section 1  >  Chapter 1. LEGISLATION ON TAXES AND FEES AND OTHER REGULATORY LEGAL ACTS ON TAXES AND FEES


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ARTICLE 6. (1) Lack of Correspondence Between Regulatory Legal Acts on Taxes and Fees and This Code

1. A regulatory legal act on taxes and fees [one] shall be considered to be at variance with [two] this Code if such act:

1) is [three] issued by a body which does not have [four] the right under this Code to issue acts [five] of this type or is issued in violation of the established [six] procedure for issuance of such acts.

2) revokes [seven] or restricts the rights of taxpayers, payers of fees, tax [eight] agents or their representatives or powers of the tax authorities, [nine] customs agencies of governmental extra-budgetary funds established [ten] by this Code;

3) imposes duties which [one] are not provided for by this Code or changes [two] the content of obligations of parties to relations as regulated by the legislation [three] on taxes and fees, or other persons whose duties [four] are established by the present Code;

4) prohibits [five] actions of taxpayers, payers of fees or tax agents [six] and their representatives, allowed by this Code;

5) [seven] prohibits actions of the tax authorities, customs agencies, [eight] agencies of governmental extra-budgetary funds and their officials, [nine] allowed or prescribed by this Code;

6) allows [ten] or admits actions prohibited by this Code;

7) [one] changes the grounds, conditions, sequence or procedure for actions [two] of parties to relations as regulated by the legislation on taxes and fees, [three] or of other persons whose duties are established [four] by the present Code;

8) changes the scope and/or [five] content of concepts and terms defined in this Code [six] or uses these concepts and terms in a meaning other [seven] than that one used in this Code;

[eight] 9) contradicts in any other way the general [nine] principles and/or the literal meaning of particular provisions [ten] of this Code.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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