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The bill concerns the inclusion of tax offices in the organizational structure of the tax chamber which, formally, is to maintain two separate tax authorities (head of a tax office as the first instance and director of the Tax Chamber as the second instance). The functioning of these bodies in one organizational unit raises doubts as to guarantee two-instance proceedings in cases of tax liabilities...
The bill concerns the inclusion of tax offices in the organizational structure of the tax chamber which, formally, is to maintain two separate tax authorities (head of a tax office as the first instance and director of the Tax Chamber as the second instance). The functioning of these bodies in one organizational unit raises doubts as to guarantee two-instance proceedings in cases of tax liabilities...
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