Public Interest as a Prerequisite for Remission of Tax Liabilities
Public Interest as a Prerequisite for Remission of Tax Liabilities

Summary/Abstract: The use of “public interest “ as one of the legal prerequisites of the application of allowance in tax obligations payment is justified. This does not change the fact, however, that the prerequisite due to its character is exceptionally ambiguous and not submissive to the attempts of defining. Its application in a considerate and rational way is thus possible only by concretization of individual cases, taking into account simultaneously, the directional targets and values governing the process of tax law application.

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