CZUDEK, Damian. Tax Inspection – Unlawful Interference. Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe. Budapest: Nordex Non-Profit Ltd., 2019, roč. 2018, č. 2, s. 90-99. ISSN 2498-6275. |
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@article{1574860, author = {Czudek, Damian}, article_location = {Budapest}, article_number = {2}, keywords = {tax administrator; tax administration; tax inspection; Czech Republic;}, language = {eng}, issn = {2498-6275}, journal = {Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe}, title = {Tax Inspection – Unlawful Interference}, url = {http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182}, volume = {2018}, year = {2019} }
TY - JOUR ID - 1574860 AU - Czudek, Damian PY - 2019 TI - Tax Inspection – Unlawful Interference JF - Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe VL - 2018 IS - 2 SP - 90-99 EP - 90-99 PB - Nordex Non-Profit Ltd. SN - 24986275 KW - tax administrator KW - tax administration KW - tax inspection KW - Czech Republic; UR - http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182 L2 - http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182 N2 - This article focuses on the issue of options, respectively the scope of application of the tax authorities' discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic. ER -
CZUDEK, Damian. Tax Inspection – Unlawful Interference. \textit{Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe}. Budapest: Nordex Non-Profit Ltd., 2019, roč.~2018, č.~2, s.~90-99. ISSN~2498-6275.
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