ΟΙ ΔΙΚΟΝΟΜΙΚΕΣ ΠΡΟΕΚΤΑΣΕΙΣ ΤΗΣ ΕΝΔΙΚΟΦΑΝΟΥΣ ΦΟΡΟΛΟΓΙΚΗΣ ΠΡΟΣΦΥΓΗΣ

The procedural implications of the obligatory administrative tax appeal Dimitrios Th. Chalkias Revenue officer, Phd in tax law, Faculty of Social, Political and Economics Sciences, Democritus University of Thrace ISBN 978-960-654-571-9 Abstract: The monograph ‘’The procedural implications of the obligatory adminis- trativetaxappeal’’focusesonthestudyofthe interdependenceoftheadministrative procedure per article 63 Tax Code of Procedure with the judicial appeal. The book through systematic, critically interpretative and legal-political research analyzes in detail, with rich references to case law, one the one hand, whether they comply with the constitutional provisions the compulsory status of the appeal in question and the specific conditions under which it may be exercised and on the other the procedural issues raised by an appeal against the express decision of the Dispute Resolution Directorate or the implied rejection of the obligatory administrative ap- peal lodged, such as the contested act, time limit, legal interest, passive legitimacy, the jurisdiction of the Court of Justice, the defects which may be pleaded, the rule that the subject-matter of an obligatory administrative appeal and judicial appeal are identical, etc. COPYRIGHT All rights reserved. No part of this publicationmay be reproduced, stored in a retriev- al system, or transmitted, in any form or by any means, without the prior permis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organization. Enquiries concerning reproduction which may not be covered by the above should be addressed to NO- MIKI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice.The publication is necessarily of a general nature; NOMIKI BIBLIOTHIKI, the author and the contributors make no claim as to the comprehen- siveness or accuracy of the information provided; Information is not offered for the purpose of providing individualized legal advice. Professional advice should there- fore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney-client or any other relationship between the user and NOMIKI BIBLIOTHIKI, or the author, or the rest of contributors. LawPublishers inEurope 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2021, NOMIKI BIBLIOTHIKI S.A. Also available at: www. qualex .gr