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@inbook{1678780, author = {Radvan, Michal and Boháč, Radim and Brychta, Karel}, address = {Amsterdam}, booktitle = {Tax Procedures}, edition = {1.}, editor = {Pistone, Pasquale}, keywords = {tax administration; tax procedure; Czech Republic}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Amsterdam}, isbn = {978-90-8722-623-7}, pages = {393-434}, publisher = {IBFD}, title = {Chapter 11: Czech Republic (Tax Procedures)}, url = {https://is.muni.cz/publication/1678780/cs/Chapter-11-Czech-Republic/Radvan-Bohac-Brychta?vysledek=28346}, year = {2020} }
TY - CHAP ID - 1678780 AU - Radvan, Michal - Boháč, Radim - Brychta, Karel PY - 2020 TI - Chapter 11: Czech Republic (Tax Procedures) VL - EATPL International Tax Series PB - IBFD CY - Amsterdam SN - 9789087226237 KW - tax administration KW - tax procedure KW - Czech Republic UR - https://is.muni.cz/publication/1678780/cs/Chapter-11-Czech-Republic/Radvan-Bohac-Brychta?vysledek=28346 N2 - The chapter supports a unitary study of tax procedures that reflects the inextricable links between their administrative and judicial phases. The comparative analysis reveals best practices and common core principles shared by the various countries. However, it also reveals inconsistencies, disparities (especially for cross-border situations, which currently lack the jurisdiction of a single judicial instance) and critical areas arising in the practice of tax procedures. Based on such premises, this book questions the validity of the principle of national procedural autonomy in tax matters across the European Union and promotes the establishment of a common framework for tax procedures that enhances tax procedures in domestic and cross-border situations. The systematic approach of this book towards tax procedures is a comprehensive doctrinal analysis of all relevant issues in the light of comparative, international and EU law. ER -
RADVAN, Michal, Radim BOHÁČ a Karel BRYCHTA. Chapter 11: Czech Republic (Tax Procedures). In Pistone, Pasquale. \textit{Tax Procedures}. 1. vyd. Amsterdam: IBFD, 2020, s.~393-434. EATPL International Tax Series. ISBN~978-90-8722-623-7.
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