MRKÝVKA, Petr. Wybrane problemy tworzenia i stosowania prawa podatkowego w Republice Czeskiej = Selected problems of tax law creating and aplication in the Czech republic (Several Problems on Creating and Using Tax Law in the Czech Republic). In The problems of the financial law evolution in Central and Eastern Europe within the integration processes. Bialystok-Vilnius: WP UwB & Talmida. p. 93-93. ISBN 83-89620-04-9. 2004.
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Basic information
Original name Wybrane problemy tworzenia i stosowania prawa podatkowego w Republice Czeskiej = Selected problems of tax law creating and aplication in the Czech republic
Name in Czech Vybrané problémy tvorby a užívání daňového práva v České republice
Name (in English) Several Problems on Creating and Using Tax Law in the Czech Republic
Authors MRKÝVKA, Petr (203 Czech Republic, guarantor).
Edition Bialystok-Vilnius, The problems of the financial law evolution in Central and Eastern Europe within the integration processes, p. 93-93, 1 pp. 2004.
Publisher WP UwB & Talmida
Other information
Original language Polish
Type of outcome Proceedings paper
Field of Study 50500 5.5 Law
Country of publisher Lithuania
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14220/04:00011211
Organization unit Faculty of Law
ISBN 83-89620-04-9
Keywords in English direct taxes; indirect taxes; finance law; local charges; tax law; public finance; local finance
Tags direct taxes, finance law, indirect taxes, local charges, Local finance, Public finance, Tax law
Changed by Changed by: doc. JUDr. Petr Mrkývka, Ph.D., učo 632. Changed: 31/5/2005 18:41.
Abstract
Prawo podatkowe w Republice Czeskiej z względu na proces wejścia Republiki do struktur unijnych doznało szerokich zmian przedewszystkim w zakresie podatków pośrednich, przez które dochodzi do zmian w całym systemie regulacji łšcznie z powstaniem nowej gałęzi prawa podatkowe - prawa podatkowego podatków pośrednich. Ponieważ podobny charakter majš też niektóre opłaty lokalne było korzystano z doświadczeń z realizacji projektu grantowego Akadamii Nauk RC IAA7166101
Abstract (in Czech)
Daňové právo v České republice doznalo změn v souvislosti s harmonizací práva s právem EU, a to zejména v oblasti nepřímých daní. Těmito změnami došlo ke změnám v celém systému právní regulace a zároveň i vzniku samostatné větve daňového práva daňového práva nepřímých daní. Vzhledem k tomu, že obdobný charakter mají i některé místní poplatky, bylo využito poznatků získaných při realizaci grantu Akademie věd České republiky IAA7166101.
Abstract (in English)
Because of harmonization with EU law there were a lot of changes in the Czech tax law, especially in the area of indirect taxes. Thanks to this, there were a lot of changes in the whole tax system and the new part of the tax law arised - indirect tax law. The same character we can see in the area of local charges, that is why knowledge gained thanks to the realization of grant by Academy of Science of the Czech Republic IAA7166101 was used.
Links
IAA7166101, research and development projectName: Právní regulace financí a majetku územních samosprávných celků
Investor: Academy of Sciences of the Czech Republic, Legal regulation concerning finances and property of regional autonomous units
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