ROZEHNAL, Tomáš and David ŠVANCARA. Úrok z nadměrného odpočtu – ubírá se judikatura a zákonodárce opravdu správnou cestou? (Right to deduct value added tax and interest as the sanction for the state). Daňaři online [online]. 2016, vol. 2016, No 3, 11 pp.
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Basic information
Original name Úrok z nadměrného odpočtu – ubírá se judikatura a zákonodárce opravdu správnou cestou?
Name (in English) Right to deduct value added tax and interest as the sanction for the state
Authors ROZEHNAL, Tomáš and David ŠVANCARA.
Edition Daňaři online [online]. 2016.
Other information
Type of outcome Article in a journal
Confidentiality degree is not subject to a state or trade secret
WWW URL
Keywords in English right to deduct, value added tax, interest, judicature
Changed by Changed by: Mgr. Tomáš Rozehnal, Ph.D., učo 61238. Changed: 2/8/2016 08:47.
Abstract
Článek se zabývá otázkami plynoucími z nové právní úpravy § 254a daňového řádu.
Abstract (in English)
The article is focused on questions related to the new paragraph 254a Tax Code. This paragraph deals with the right to deduct value added tax and interest as the sanction for the state.
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