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@inproceedings{866858,
author = {Šramková, Dana and Rozehnal, Tomáš},
address = {Târgu-Jiu},
booktitle = {Proceedings of the 1st International Scientific Conference “The Role and the Place of the Law in Society Based on Knowledge},
edition = {2009},
keywords = {Customs administration; tax administration; Euroepan Union},
language = {eng},
location = {Târgu-Jiu},
isbn = {978-973-144-283-9},
pages = {537-543},
publisher = {“ACADEMICA BRÂNCUSI” Publisher},
title = {The Organisation of the Czech Customs and Tax Administration and its Comparison with the Organisation in Selected European Union´s Member States.},
year = {2009}
}
TY - JOUR
ID - 866858
AU - Šramková, Dana - Rozehnal, Tomáš
PY - 2009
TI - The Organisation of the Czech Customs and Tax Administration and its Comparison with the Organisation in Selected European Union´s Member States.
PB - “ACADEMICA BRÂNCUSI” Publisher
CY - Târgu-Jiu
SN - 9789731442839
KW - Customs administration
KW - tax administration
KW - Euroepan Union
N2 - The Czech Republic became a member of The Europian Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organization of the Customs Administration of The Czech Republic. Simultaneously there have been same changes in Tax Administration because the Custom Administration of the Czech republic is closely associated with the Czech Tax Administration. The main aim of the article is to explain basic principles of the function and organization of the Czech Tax and Customs Administration and then to compare it with similar systems of surrounding countries which are members of the Europian Union too.
ER -
ŠRAMKOVÁ, Dana a Tomáš ROZEHNAL. The Organisation of the Czech Customs and Tax Administration and its Comparison with the Organisation in Selected European Union´s Member States. In \textit{Proceedings of the 1st International Scientific Conference “The Role and the Place of the Law in Society Based on Knowledge}. 2009. vyd. T\^argu-Jiu: “ACADEMICA BR\^ANCUSI” Publisher, 2009, s.~537-543. ISBN~978-973-144-283-9.
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