Ne Bis in Idem in the Tax Process - request of a taxpayer to
extent the deadline

D 2019

Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline

CZUDEK, Damian

Basic information

Original name

Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline

Name in Czech

Ne Bis in Idem v rámci daňového procesu - Žádost o prodloužení lhůty

Authors

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

Edition

1. vyd. Budapest, European Financial Law in Times of Crisis of the European Union, p. 129-135, 7 pp. 2019

Publisher

Dialóg Campus

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50501 Law

Country of publisher

Hungary

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

Open access sborníku

RIV identification code

RIV/00216224:14220/19:00113617

Organization unit

Faculty of Law

ISBN

978-615-6020-42-0

DOI

http://dx.doi.org/10.36250/00749.12

Keywords (in Czech)

čas, lhůta, daň

Keywords in English

Time; Deadline; Extension on request; Tax;

Abstract

ORIG CZ

V originále

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.

In Czech

Text se zabývá praktickými dopady a problémy při žádosti daňového subjektu o prodloužení lhůty.

Citovat

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. 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.

@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.

Detailed Information on Publication Record