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@inbook{1169499, author = {Czudek, Damian}, address = {Omsk}, booktitle = {Problems of application of tax law in Central and Eastern European Countries}, editor = {A. N. Kostukov}, keywords = {tax law; tax subject; tax payer; tax administration}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Omsk}, isbn = {978-5-7779-1628-0}, pages = {79-86}, publisher = {Omsk F. M. Dostoevsky State University}, title = {Subjects of the Tax Law}, year = {2013} }
TY - CHAP ID - 1169499 AU - Czudek, Damian PY - 2013 TI - Subjects of the Tax Law VL - Neuveden PB - Omsk F. M. Dostoevsky State University CY - Omsk SN - 9785777916280 KW - tax law KW - tax subject KW - tax payer KW - tax administration N2 - 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. ER -
CZUDEK, Damian. Subjects of the Tax Law. In A. N. Kostukov. \textit{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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