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The Legal Regime of Tax Exemptions Article 60 of the Tax Code sets clear boundaries: exemption from a general state or…
The Two Arenas: Ministry System or Court A tax dispute in Georgia may be considered both in the system of the Ministry…
The Legal Framework of a Tax Appeal A decision of a tax authority is not the final word: articles 299, 300, 302, 304…
The Legal Framework for Challenging a Tax Assessment A tax assessment — the act by which the tax authority determines…
The Right to Challenge a Penalty Act and Its Limits An act imposing a tax penalty, like any other administrative-legal…
Opening by Complaint and Its Content The requirements for the content of the complaint are not technical details: each…
The Right to Appeal an Act and Its Limits A tax dispute always begins with a concrete act — an assessment of tax, a…
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