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@inbook{817544,
author = {Šramková, Dana and Neckář, Jan},
address = {Brno},
booktitle = {Legal Sanctions: Theoretical and Practical Aspects in Poland and the Czech Republic},
edition = {1. vydání},
keywords = {tax; tax law; tax administration; legal liability; sanction; fine; suspension of activities; tax increase; default interest; penalty; compensation; VAT},
language = {eng},
location = {Brno},
isbn = {978-80-210-4768-6},
pages = {410 - 413},
publisher = {Masarykova univerzita},
title = {Penal Tax Law: Sanctions for the breach of tax regulations in the Czech Republic},
year = {2008}
}
TY - CHAP
ID - 817544
AU - Šramková, Dana - Neckář, Jan
PY - 2008
TI - Penal Tax Law: Sanctions for the breach of tax regulations in the Czech Republic
VL - Spisy Právnické fakulty MU č. 340(řada teoretická)
PB - Masarykova univerzita
CY - Brno
SN - 9788021047686
KW - tax
KW - tax law
KW - tax administration
KW - legal liability
KW - sanction
KW - fine
KW - suspension of activities
KW - tax increase
KW - default interest
KW - penalty
KW - compensation
KW - VAT
N2 - The basic legal reglation in tax process and thus also in regulation of liability and of sanctions for breach of tax regulations in the Czech republic is the Tax Administration Act. However, the authors deal both with sanctions according to this act and special regulation of sanctions in tax law pursuant to the new VAT Act.
ER -
ŠRAMKOVÁ, Dana a Jan NECKÁŘ. Penal Tax Law: Sanctions for the breach of tax regulations in the Czech Republic. In \textit{Legal Sanctions: Theoretical and Practical Aspects in Poland and the Czech Republic}. 1. vydání. Brno: Masarykova univerzita, 2008, s.~410 - 413. Spisy Právnické fakulty MU č. 340(řada teoretická). ISBN~978-80-210-4768-6.
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