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@inbook{1548317, author = {Radvan, Michal}, address = {Warszawa}, booktitle = {Współczesne problemy prawa podatkowego. Teoria i praktyka. Księga jubileuszowa dedykowana Profesorowi Bogumiłowi Brzezińskiemu. Tom I}, edition = {1}, editor = {Jan Głuchowski (ed.)}, keywords = {revenue registry; Czech Constitutional Court; tax law; tax law principles}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Warszawa}, isbn = {978-83-8160-673-8}, pages = {445-455}, publisher = {Wolters Kluwer Polska}, title = {Can a Decision of the Constitutional Court be Illegal?}, url = {https://www.profinfo.pl/sklep/wspolczesne-problemy-prawa-podatkowego-teoria-i-praktyka-ksiega-jubileuszowa-dedykowana-profesorowi-bogumilowi-brzezinskiemu-tom-i-i-ii,114710.html}, year = {2019} }
TY - CHAP ID - 1548317 AU - Radvan, Michal PY - 2019 TI - Can a Decision of the Constitutional Court be Illegal? VL - Księga jubileuszowa PB - Wolters Kluwer Polska CY - Warszawa SN - 9788381606738 KW - revenue registry KW - Czech Constitutional Court KW - tax law KW - tax law principles UR - https://www.profinfo.pl/sklep/wspolczesne-problemy-prawa-podatkowego-teoria-i-praktyka-ksiega-jubileuszowa-dedykowana-profesorowi-bogumilowi-brzezinskiemu-tom-i-i-ii,114710.html L2 - https://www.profinfo.pl/sklep/wspolczesne-problemy-prawa-podatkowego-teoria-i-praktyka-ksiega-jubileuszowa-dedykowana-profesorowi-bogumilowi-brzezinskiemu-tom-i-i-ii,114710.html N2 - The contribution deals with the Revenue Registry Act case partially abolished by the Czech Constitutional Court. It introduces, describes and critically analyses the revenue registry in the Czech Republic with regard to those provisions attached by the decision of the Court and confirms the hypothesis that the decision of the Court is illegal: the Court does not have the power to cancel the start of the third and fourth phases of the electronic revenue registry, since there was no such petitioners’ proposal. Doing so, the Constitutional Court breached the principles of equality, non-discrimination, and predictability. ER -
RADVAN, Michal. Can a Decision of the Constitutional Court be Illegal? In Jan Głuchowski (ed.). \textit{Współczesne problemy prawa podatkowego. Teoria i praktyka. Księga jubileuszowa dedykowana Profesorowi Bogumiłowi Brzezi\'nskiemu. Tom I}. 1. vyd. Warszawa: Wolters Kluwer Polska, 2019, s.~445-455. Księga jubileuszowa. ISBN~978-83-8160-673-8.
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