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.
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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.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50501 Law
Country of publisher Hungary
Confidentiality degree is not subject to a state or trade secret
WWW 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
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 26/6/2020 10:54.
Abstract
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.
Abstract (in Czech)
Článek se věnuje problematice daňové kontroly se zaměřením na možný nezákonný zásah jejím nesprávným výkonem.
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