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Armenia's Administrative Court judge Karine Baghdasaryan has allowed several violations of the law on Administrative Procedure Code, the Constitution of the RA, and the European Convention on Human Rights.
Judge Karine Baghdasaryan of the RA Administrative Court has breached the section 1 of Article 77 and section 2 of Article 79 of the Administrative Procedure Code. In particular:
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Introduction of the New Tax Code of the RA, provisions that come into force starting 2017
The RA parliament adopted the new Tax Code of the RA on 4 October 2016. The new Code will come into force in full starting 1 January 2018; however, there are some provisions that come into force starting 2017. Below we highlight those parts of the Code that come into force in 2017:
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The Agreement between the Federal Republic of Germany and the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital was signed on June 29, 2016th. It requires its entry into force is subject to approval of the legislative bodies of both Contracting States.