Tax Inspection – Unlawful Interference
| Autor: | Czudek Damian |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: |
Czech
Scope (project management) media_common.quotation_subject tax Administrative court ComputingMilieux_LEGALASPECTSOFCOMPUTING Payment Discretion language.human_language tax inspection ComputingMilieux_GENERAL Identification (information) additional taxation JF20-2112 HG1-9999 language Business Political institutions and public administration (General) Tax administration Law Finance Law and economics media_common |
| Zdroj: | Public Governance, Administration and Finances Law Review, Vol 3, Iss 2, Pp 90-98 (2018) |
| ISSN: | 2786-0736 2498-6275 |
| Popis: | This article focuses on the issue of options, respectively the scope of application of the tax authorities’ discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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