RADVAN, Michal. Czech Tax Law - 3rd ed. (Czech Tax Law). 3rd ed. Brno: Masarykova univerzita, 2010, 65 pp. Fac. of Law Publ. no. 4 (Edition of textbooks). ISBN 978-80-210-5269-7.
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Basic information
Original name Czech Tax Law - 3rd ed.
Name in Czech České daňové právo
Authors RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution).
Edition 3. vyd. Brno, 65 pp. Fac. of Law Publ. no. 4 (Edition of textbooks), 2010.
Publisher Masarykova univerzita
Other information
Original language English
Type of outcome Textbook
Field of Study 50500 5.5 Law
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/00216224:14220/10:00044675
Organization unit Faculty of Law
ISBN 978-80-210-5269-7
Keywords (in Czech) daň; daňové právo; české daňové právo
Keywords in English tax; tax law; czech tax law
Tags Munipress
Tags International impact, Reviewed
Changed by Changed by: prof. JUDr. Ing. Michal Radvan, Ph.D., učo 12547. Changed: 7/2/2022 11:37.
Abstract
The aim of this information package is to provide basic information on the Czech tax law and tax system used in the Czech Republic. It has been designed primarily for foreign students and LL.M. students studying tax law in the Czech Republic but, there is a lot of information useful for any alien liable to tax in the Czech Republic. Every tax is described according to its structural items (components: object of taxation, subject liable to tax, possibilities for exemptions, tax base and the tax rate, tax administration).
Abstract (in Czech)
Účelem této brožury je poskytnout základní informace o českém daňovém právu a daňovém systému v ČR. Byla připravena především pro zahraniční studenty a studenty programu LL.M. studující daňové právo v ČR, obsahuje však mnohé informace užitečné pro cizince zdaňující v ČR. Každá daň je popsána podle svých konstrukčních prvků (objekt, subjekt, možnosti osvobození, základ a sazba daně. správa daně).
Links
GP407/09/P285, research and development projectName: Vlastní daňové příjmy obcí
Investor: Czech Science Foundation, Own Tax Incomes of the Municipalities
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