CZUDEK, Damian. Subjects of the Tax Law. In A. N. Kostukov. Problems of application of tax law in Central and Eastern European Countries. Omsk: Omsk F. M. Dostoevsky State University, 2013, p. 79-86. ISBN 978-5-7779-1628-0.
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Basic information
Original name Subjects of the Tax Law
Authors CZUDEK, Damian (203 Czech Republic, guarantor, belonging to the institution).
Edition Omsk, Problems of application of tax law in Central and Eastern European Countries, p. 79-86, 8 pp. 2013.
Publisher Omsk F. M. Dostoevsky State University
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
Field of Study 50500 5.5 Law
Country of publisher Russian Federation
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/13:00072645
Organization unit Faculty of Law
ISBN 978-5-7779-1628-0
Keywords in English tax law; tax subject; tax payer; tax administration
Tags rivok
Changed by Changed by: Dr Mgr. Damian Czudek, Ph.D., učo 100054. Changed: 28/3/2014 09:03.
Abstract
The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first the author would like to deal with the theoretical aspects of legal subjectivity with focus on the public and mainly financial law. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well.
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