The Organisation of the Czech Customs and Tax Administration
and its Comparison with the Organisation in Selected European
Union´s Member States.

D 2009

The Organisation of the Czech Customs and Tax Administration and its Comparison with the Organisation in Selected European Union´s Member States.

ŠRAMKOVÁ, Dana a Tomáš ROZEHNAL

Základní údaje

Originální název

The Organisation of the Czech Customs and Tax Administration and its Comparison with the Organisation in Selected European Union´s Member States.

Název česky

Organizace české celná a daňové správy a její komparace se správou ve vybraných členských státech EU

Autoři

ŠRAMKOVÁ, Dana (203 Česká republika, garant) a Tomáš ROZEHNAL (203 Česká republika)

Vydání

2009. vyd. Târgu-Jiu, Proceedings of the 1st International Scientific Conference “The Role and the Place of the Law in Society Based on Knowledge, od s. 537-543, 7 s. 2009

Nakladatel

“ACADEMICA BRÂNCUSI” Publisher

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50500 5.5 Law

Stát vydavatele

Rumunsko

Utajení

není předmětem státního či obchodního tajemství

Kód RIV

RIV/00216224:14220/09:00029794

Organizační jednotka

Právnická fakulta

ISBN

978-973-144-283-9

Klíčová slova česky

Celní správa; daňová správa; Evropská unie

Klíčová slova anglicky

Customs administration; tax administration; Euroepan Union

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 16. 1. 2010 01:21, JUDr. Dana Šramková, Ph.D., MBA

Anotace

ORIG CZ

V originále

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.

Česky

Česká republika se stala členem Evropské unie dne 14. května 2004. Z tohoto důvodu došlo k významným změnám v činnostech, úkolech a organizacei celní správy Česká republika. Zároveň došlo ke změnám ve správě daní a poplatků, protože celní správa České republiky je úzce spojena s českou správou daňovou. Hlavním cílem tohoto článku je vysvětlení základních principů funkce a organizace české daňové a celní správy a následně její porovnání s obdobnými systémy v okolních zemích, které jsou taktéž členy Evropské unie.

Návaznosti

GP407/09/P494, projekt VaV

Název: Celní právo v prostředí globalizace

Investor: Grantová agentura ČR, Celní právo v prostředí globalizace

Citovat

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 Proceedings of the 1st International Scientific Conference “The Role and the Place of the Law in Society Based on Knowledge. 2009. vyd. Târgu-Jiu: “ACADEMICA BRÂNCUSI” Publisher, 2009, s. 537-543. ISBN 978-973-144-283-9.

@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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