Registration of sales in the czech republic - a few months
after the effectiveness of the act

D 2017

Registration of sales in the czech republic - a few months after the effectiveness of the act

STEHLÍKOVÁ, Ivana

Základní údaje

Originální název

Registration of sales in the czech republic - a few months after the effectiveness of the act

Autoři

STEHLÍKOVÁ, Ivana (203 Česká republika, garant, domácí)

Vydání

1. vyd. Brno, The Financial Law Towards Challenges of the XXI Century, od s. 214-223, 10 s. 2017

Nakladatel

Masarykova univerzita, Právnická fakulta

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50501 Law

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

Fakultní open access

Kód RIV

RIV/00216224:14220/17:00097550

Organizační jednotka

Právnická fakulta

ISBN

978-80-210-8516-9

DOI

http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017

UT WoS

000405243700015

Klíčová slova anglicky

Registration of Sales; Receipt; Taxpayer; Consumer

Štítky

rivok

Příznaky

Recenzováno

Změněno: 1. 4. 2018 23:14, Mgr. Petra Georgala

Anotace

V originále

The paper deals with the registration of sales according to the Act. no 112/2016 Sb., on Registration of Sales. The objective of this paper is to present a new Act and related obligations of taxpayers. The main aim of the new legislation is to provide the tax authority the relevant data on cash transactions for the purpose to minimize the data distortion concerning the tax obligations of taxpayers. In the first part of the article, there is an analysis of the legislation regarding the registration of sales and evidence of payments. The second part of the article is focused on the Act on Registration of Sales, its subject and subject-matter. Third part is concerned with the concrete obligations of taxpayer. Some of these obligations are related to assignment, use and protection of authentication data together with information obligation. Finally, the receipt lottery and administrative offences and misdemeanours are presented.

Návaznosti

MUNI/A/1280/2016, interní kód MU

Název: Právní a ekonomické souvislosti veřejných výdajů s akcentem na mandatorní výdaje (Akronym: PESVVAMV)

Investor: Masarykova univerzita, Právní a ekonomické souvislosti veřejných výdajů s akcentem na mandatorní výdaje, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Přiložené soubory

Radvan_Financial_challenges.pdf

Vyhledat podobné dokumenty

Citovat

STEHLÍKOVÁ, Ivana. Registration of sales in the czech republic - a few months after the effectiveness of the act. In Michal Radvan, Jolanta Gliniecka, Tomasz Sowiński, Petr Mrkývka. The Financial Law Towards Challenges of the XXI Century. 1. vyd. Brno: Masarykova univerzita, Právnická fakulta, 2017, s. 214-223. ISBN 978-80-210-8516-9. Dostupné z: https://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017.

@inproceedings{1389338,
   author = {Stehlíková, Ivana},
   address = {Brno},
   booktitle = {The Financial Law Towards Challenges of the XXI Century},
   doi = {http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017},
   edition = {1},
   editor = {Michal Radvan, Jolanta Gliniecka, Tomasz Sowiński, Petr Mrkývka},
   keywords = {Registration of Sales; Receipt; Taxpayer; Consumer},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8516-9},
   pages = {214-223},
   publisher = {Masarykova univerzita, Právnická fakulta},
   title = {Registration of sales in the czech republic - a few months after the effectiveness of the act},
   url = {https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf},
   year = {2017}
}

TY  - JOUR
ID  - 1389338
AU  - Stehlíková, Ivana
PY  - 2017
TI  - Registration of sales in the czech republic - a few months after the effectiveness of the act
PB  - Masarykova univerzita, Právnická fakulta
CY  - Brno
SN  - 9788021085169
KW  - Registration of Sales
KW  - Receipt
KW  - Taxpayer
KW  - Consumer
UR  - https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf
L2  - https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf
N2  - The paper deals with the registration of sales according to the Act. no 112/2016 Sb., on Registration of Sales. The objective of this paper is to present a new Act and related obligations of taxpayers. The main aim of the new legislation is to provide the tax authority the relevant data on cash transactions for the purpose to minimize the data distortion concerning the tax obligations of taxpayers. In the first part of the article, there is an analysis of the legislation regarding the registration of sales and evidence of payments. The second part of the article is focused on the Act on Registration of Sales, its subject and subject-matter. Third part is concerned with the concrete obligations of taxpayer. Some of these obligations are related to assignment, use and protection of authentication data together with information obligation. Finally, the receipt lottery and administrative offences and misdemeanours are presented.
ER  -

STEHLÍKOVÁ, Ivana. Registration of sales in the czech republic - a few months after the effectiveness of the act. In Michal Radvan, Jolanta Gliniecka, Tomasz Sowi\'nski, Petr Mrkývka. \textit{The Financial Law Towards Challenges of the XXI Century}. 1. vyd. Brno: Masarykova univerzita, Právnická fakulta, 2017, s.~214-223. ISBN~978-80-210-8516-9. Dostupné z: https://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017.

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