Article deals with problem of the participation of the municipalities in tax ad-ministration in the Republic of Lithuania. The purpose of the article is clarify how municipalities may participate in tax administration in the Republic of Lithuania The methodology of the ...

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...