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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 and 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, p.~410 - 413. Spisy Právnické fakulty MU č. 340(řada teoretická). ISBN~978-80-210-4768-6.
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