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@inbook{1347039, author = {Moravec, Lukáš and Radvan, Michal}, address = {Amsterdam}, booktitle = {Surcharges and Penalties in Tax Law}, edition = {1}, editor = {Seer, R., Wilms, A. L.}, keywords = {tax; tax law; penalties; surcharges}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Amsterdam}, isbn = {978-90-8722-371-7}, pages = {259-282}, publisher = {International Bureau of Fiscal Documentation}, title = {Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)}, year = {2016} }
TY - CHAP ID - 1347039 AU - Moravec, Lukáš - Radvan, Michal PY - 2016 TI - Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law) VL - EATLP International Tax Series vol. 14 PB - International Bureau of Fiscal Documentation CY - Amsterdam SN - 9789087223717 KW - tax KW - tax law KW - penalties KW - surcharges N2 - The chapter informs on taxpayer and third-party duties in tax proceedings, brings definition and categorization of different types of surcharges and penalties, and the catalogue of attributes of surcharges and penalties in the Czech Republic. It analyzes the legal protection of the taxpayer and third parties and the deductibility of surcharges. ER -
MORAVEC, Lukáš a Michal RADVAN. Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law). In Seer, R., Wilms, A. L. \textit{Surcharges and Penalties in Tax Law}. 1. vyd. Amsterdam: International Bureau of Fiscal Documentation, 2016, s.~259-282. EATLP International Tax Series vol. 14. ISBN~978-90-8722-371-7.
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