PUBLIC-LEGAL AGREEMENTS AS THE BASIS OF THE ESTABLISHMENT, CHANGE AND TERMINATION OF RELATIONSHIPS AND THEIR APPLICATION IN TAX RIGHTS

Abstract

The text of the article is aimed at studying the results of administrative procedures. According to German law, as well as the right of many European and post-Soviet countries, there can be 2 results of the administrative procedure. The publication of an administrative act is the main form of the public administration’s operation, by which rights can arise, can be changed or terminated. The practical aspect of the application of both results of the above procedures is also considered.