Tax Inspection – Unlawful Interference

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, vol. 2018, No 2, p. 90-99. ISSN 2498-6275.

Basic information

Original name

Tax Inspection – Unlawful Interference

Name in Czech

Daňová kontrola - Nezákonný zásah

Authors

CZUDEK, Damian (203 Czech Republic, guarantor, belonging to the institution)

Edition

Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe, Budapest, Nordex Non-Profit Ltd. 2019, 2498-6275

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Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Hungary

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Web nakladatele

RIV identification code

RIV/00216224:14220/19:00111116

Organization unit

Faculty of Law

Keywords (in Czech)

správce daně; správa daní; daňová kontrola; Česká republika;

Keywords in English

tax administrator; tax administration; tax inspection; Czech Republic;

Tags

rivok

Tags

International impact, Reviewed

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Abstract

V originále

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.

In Czech

Článek se věnuje problematice daňové kontroly se zaměřením na možný nezákonný zásah jejím nesprávným výkonem.