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@inproceedings{1645058,
author = {Czudek, Damian},
address = {Budapest},
booktitle = {European Financial Law in Times of Crisis of the European Union},
doi = {http://dx.doi.org/10.36250/00749.12},
edition = {1},
editor = {Hulkó, G. and Vybíral, R.},
keywords = {Time; Deadline; Extension on request; Tax;},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Budapest},
isbn = {978-615-6020-42-0},
pages = {129-135},
publisher = {Dialóg Campus},
title = {Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline},
url = {https://www.researchgate.net/profile/Witold_Srokosz/publication/341072412_Local_Government_Financial_Institution_and_FinTech/links/5eac03f4a6fdcc70509e088e/Local-Government-Financial-Institution-and-FinTech.pdf},
year = {2019}
}
TY - JOUR
ID - 1645058
AU - Czudek, Damian
PY - 2019
TI - Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline
PB - Dialóg Campus
CY - Budapest
SN - 9786156020420
KW - Time
KW - Deadline
KW - Extension on request
KW - Tax;
UR - https://www.researchgate.net/profile/Witold_Srokosz/publication/341072412_Local_Government_Financial_Institution_and_FinTech/links/5eac03f4a6fdcc70509e088e/Local-Government-Financial-Institution-and-FinTech.pdf
L2 - https://www.researchgate.net/profile/Witold_Srokosz/publication/341072412_Local_Government_Financial_Institution_and_FinTech/links/5eac03f4a6fdcc70509e088e/Local-Government-Financial-Institution-and-FinTech.pdf
N2 - The article deals with the institute of deadlines according to the Tax Code, especially the possibilities and obligation of the tax administrator to extent the deadline on a request of a taxpayer. The article focuses in particular on the analysis of decisions of administrative courts and, on the basis of this, tries to define theoretical legal bases for the conditions that the tax administrator examines if the tax payer fill the request for an extension of the deadline.
ER -
CZUDEK, Damian. Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline (Ne Bis in Idem in the Tax Process). In Hulkó, G. and Vybíral, R. \textit{European Financial Law in Times of Crisis of the European Union}. 1st ed. Budapest: Dialóg Campus, 2019, p.~129-135. ISBN~978-615-6020-42-0. Available from: https://dx.doi.org/10.36250/00749.12.
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