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@article{1852178, author = {Feldek, Michael}, article_number = {1}, keywords = {tax; law; tax administration; interest; anatocism; judicial review}, language = {eng}, issn = {2299-6834}, journal = {Financial Law Review}, title = {Anatocism in the Czech Tax Law}, url = {https://www.ejournals.eu/FLR/2022/Issue-1/art/20834/}, volume = {25}, year = {2022} }
TY - JOUR ID - 1852178 AU - Feldek, Michael PY - 2022 TI - Anatocism in the Czech Tax Law JF - Financial Law Review VL - 25 IS - 1 SP - 179-196 EP - 179-196 PB - Jagiellonian University Press SN - 22996834 KW - tax KW - law KW - tax administration KW - interest KW - anatocism KW - judicial review UR - https://www.ejournals.eu/FLR/2022/Issue-1/art/20834/ N2 - The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method. ER -
FELDEK, Michael. Anatocism in the Czech Tax Law. \textit{Financial Law Review}. Jagiellonian University Press, 2022, roč.~25, č.~1, s.~179-196. ISSN~2299-6834.
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