Contemporary Issues of Tax Litigation

The Civil Procedure Code 2015 introduced systemic changes in local procedural law, highlighting how urgent it is to make a qualified debate on the consequences of the new procedural rules on tax matters.

In light of this context, the research aims to deepen the reflection on the obstacles observed in local tax litigation, by encouraging the study and research of legal practices and solutions on the administrative and judicial tax processes, covering issues related to procedural strategies, decision-making models, judging bodies, the impact of court decisions on tax relations, and mechanisms of binding jurisprudence.