The basis for challenging the tax base of the value-added tax

Abstract

This article discusses the issue of the tax appeal related to the value-added tax, as it is one of the most prominent revenues that the state relies on, but during imposition of this tax an error may occur and the dispute between the debtor and the administration may arise. This is why the legislator has set specific controls that the debtor will follow in the event of his objection to the tax based on its value. No to the administrative authority that determines this tax.