decision+on+the+non-imposition+on+the+taxpayer+of+sanctions+for+the+commission+of+a+tax+offence

См. также в других словарях:

• Ex post facto law — An ex post facto law (from the Latin for after the fact ) or retroactive law, is a law that retroactively changes the legal consequences of acts committed or the legal status of facts and relationships that existed prior to the enactment of the… …   Wikipedia