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@inproceedings{752560,
author = {Šramková, Dana and Schreiber, Pavel},
address = {Brno},
booktitle = {Dny veřejného práva},
edition = {1.},
keywords = {Tax law; legal liability; legislation; sanctions; wild riders ("stick-ons")},
language = {eng},
location = {Brno},
isbn = {978-80-210-4430-2},
pages = {89, 599-606},
publisher = {Masarykova univerzita},
title = {Theoretical and Practical Aspects of Legal Liability within Czech Tax Legislation},
url = {http://www.law.muni.cz/edicni/Days-of-public-law/index.html},
year = {2007}
}
TY - JOUR
ID - 752560
AU - Šramková, Dana - Schreiber, Pavel
PY - 2007
TI - Theoretical and Practical Aspects of Legal Liability within Czech Tax Legislation
PB - Masarykova univerzita
CY - Brno
SN - 9788021044302
KW - Tax law
KW - legal liability
KW - legislation
KW - sanctions
KW - wild riders ("stick-ons")
UR - http://www.law.muni.cz/edicni/Days-of-public-law/index.html
N2 - Article is dealing with legal regulation in Czech tax law. It struggles to mention mainly the failures of valid and effective legal regulation and of the legislative process in itself in baseic characteristics, while not forgetting also international linking. The work intends to react mainly with its subject to relatively shortly adopted changes in law regulation of sanctions in the tax law and to establishing of some new institutes.
ER -
ŠRAMKOVÁ, Dana and Pavel SCHREIBER. Theoretical and Practical Aspects of Legal Liability within Czech Tax Legislation. In \textit{Dny veřejného práva}. 1st ed. Brno: Masarykova univerzita, 2007, p.~89, 599-606, 9 pp. ISBN~978-80-210-4430-2.
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