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@article{841485,
author = {Radvan, Michal},
article_location = {Vilnius},
article_number = {2},
keywords = {legal interpretation; tax law; tax administration; time-limits for tax assessment; tax inspection; local tax; court practice},
language = {eng},
issn = {1392-6195},
journal = {Jurisprudencija},
note = {ISSN 2029–2058 (online)},
title = {The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes},
url = {http://www.mruni.lt/lt/mokslo_darbai/jurisprudencija/paskutinis_numeris/dwn.php?id=161860},
volume = {2009 (116)},
year = {2009}
}
TY - JOUR
ID - 841485
AU - Radvan, Michal
PY - 2009
TI - The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes
JF - Jurisprudencija
VL - 2009 (116)
IS - 2
SP - 187-200
EP - 187-200
PB - Baltios kopija
SN - 13926195
N1 - ISSN 2029–2058 (online)
KW - legal interpretation
KW - tax law
KW - tax administration
KW - time-limits for tax assessment
KW - tax inspection
KW - local tax
KW - court practice
UR - http://www.mruni.lt/lt/mokslo_darbai/jurisprudencija/paskutinis_numeris/dwn.php?id=161860
N2 - The aim of this article is to determine how can new interpretations of old institutes change the status of the taxpayers and tax administrators and to suggest what can the Ministry of Finance do to solve the problem: it can try setting a uniform interpretation of tax institutes. It deals with two findings of the Constitutional Court of the Czech Republic concerning two institutes described in Tax administration Act: time-limits for tax assessment and tax inspection; and one finding of the Highest Administrative Court concerning local taxes. Court interpretation is only one of several possibilities of interpretation. Continental system of law differs from the Anglo-American system and we should search for information in the acts, and court practice should be used only alternatively.
ER -
RADVAN, Michal. The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes. \textit{Jurisprudencija}. Vilnius: Baltios kopija, 2009, roč.~2009 (116), č.~2, s.~187-200. ISSN~1392-6195.
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