MORAVEC, Lukáš and Michal RADVAN. Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law) (Chapter 14: Czech Republic). In Seer, R., Wilms, A. L. Surcharges and Penalties in Tax Law. 1st ed. Amsterdam: International Bureau of Fiscal Documentation, 2016, p. 259-282. EATLP International Tax Series vol. 14. ISBN 978-90-8722-371-7.
Other formats:   BibTeX LaTeX RIS
Basic information
Original name Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)
Name in Czech Kapitola 14: Česká republika
Authors MORAVEC, Lukáš (203 Czech Republic) and Michal RADVAN (203 Czech Republic, guarantor, belonging to the institution).
Edition 1. vyd. Amsterdam, Surcharges and Penalties in Tax Law, p. 259-282, 24 pp. EATLP International Tax Series vol. 14, 2016.
Publisher International Bureau of Fiscal Documentation
Other information
Original language English
Type of outcome Chapter(s) of a specialized book
Field of Study 50500 5.5 Law
Country of publisher Netherlands
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
RIV identification code RIV/00216224:14220/16:00090118
Organization unit Faculty of Law
ISBN 978-90-8722-371-7
Keywords (in Czech) daň; daňové právo; sankce
Keywords in English tax; tax law; penalties; surcharges
Tags International impact, Reviewed
Changed by Changed by: prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 28/6/2022 14:58.
Abstract
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.
Abstract (in Czech)
Kapitola informuje o povinnostech daňových poplatníků a třetích stran v daňovém řízení, přináší definici a kategorizaci různých typů sankcí a katalog atributů sankcí v České republice. Analyzuje právní ochranu daňových poplatníků a třetích stran a odčitatelnost příplatků.
Links
ROZV/20/PrF/2015, interní kód MUName: PrF - Příspěvek IP 2015
Investor: Ministry of Education, Youth and Sports of the CR
Type Name Uploaded/Created by Uploaded/Created Rights
Radvan_kapitola_ZK.pdf   File version Georgala, P. 7/4/2017

Properties

Address within IS
https://is.muni.cz/auth/publication/1347039/Radvan_kapitola_ZK.pdf
Address for the users outside IS
https://is.muni.cz/publication/1347039/Radvan_kapitola_ZK.pdf
Address within Manager
https://is.muni.cz/auth/publication/1347039/Radvan_kapitola_ZK.pdf?info
Address within Manager for the users outside IS
https://is.muni.cz/publication/1347039/Radvan_kapitola_ZK.pdf?info
Uploaded/Created
Fri 7/4/2017 15:53, Mgr. Petra Georgala

Rights

Right to read
  • anyone on the Internet
  • a concrete person prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547
Right to upload
 
Right to administer:
  • a concrete person prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547
Attributes
 

Radvan_kapitola_ZK.pdf

Application
Open the file
Download file.
Address within IS
https://is.muni.cz/auth/publication/1347039/Radvan_kapitola_ZK.pdf
Address for the users outside IS
https://is.muni.cz/publication/1347039/Radvan_kapitola_ZK.pdf
File type
PDF (application/pdf)
Size
1,9 MB
Hash md5
f791194a0bb00f371ca5ab5c21c71d0a
Uploaded/Created
Fri 7/4/2017 15:53

Radvan_kapitola_ZK.txt

Application
Open the file
Download file.
Address within IS
https://is.muni.cz/auth/publication/1347039/Radvan_kapitola_ZK.txt
Address for the users outside IS
https://is.muni.cz/publication/1347039/Radvan_kapitola_ZK.txt
File type
plain text (text/plain)
Size
45 KB
Hash md5
1dd3c3d709a075350cb79b25d527dd5d
Uploaded/Created
Fri 7/4/2017 16:01
Print
Report a file uploaded without authorization. Displayed: 21/7/2024 19:08