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2 Research products, page 1 of 1

  • 2018-2022
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  • Russian

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  • Publication . Article . 2019
    Open Access Russian
    Authors: 
    Terekhov, Victor;
    Country: Lithuania

    The subject. The article reveals the concept of “estoppel” as a mechanism prohibiting the change of position depending on the change of circumstances or the passage of time. The purpose of the paper is to identify is it possible to use estoppel in procedural relations i...

  • Publication . Article . 2020
    Open Access Russian
    Authors: 
    Sudavičius, Bronius; Endrijaitis, Martynas;
    Publisher: Dostoevsky Omsk State University
    Country: Lithuania

    The subject. The research covers analysis of legal regulation that sets the increased tax rate instrument and the comparison of this instrument with other similar legal instruments. The purpose of the article is to clarify the content of the increased tax rate as legal ...