k 2011

Recent Changes in the Tax Administration proceedings in the Czech Republic

CZUDEK, Damian

Basic information

Original name

Recent Changes in the Tax Administration proceedings in the Czech Republic

Authors

CZUDEK, Damian (203 Czech Republic, guarantor, belonging to the institution)

Edition

2011

Other information

Language

English

Type of outcome

Prezentace na konferencích

Field of Study

50500 5.5 Law

Country of publisher

United States of America

Confidentiality degree

není předmětem státního či obchodního tajemství

RIV identification code

RIV/00216224:14220/11:00054182

Organization unit

Faculty of Law

Keywords in English

Electronisation; Public Administration; Tax File; Tax File Inspection

Tags

International impact
Změněno: 1/12/2011 18:20, Dr Mgr. Damian Czudek, Ph.D.

Abstract

V originále

The main purpose of the paper is to highlight the main changes in Tax Administration in the Czech Republic. Effective from 1st January 2011, the Act No. 280/2009 Coll., Tax Code, has replaced the Act on Tax and Fee Administration and this has induced the Tax proceedings revolution. The article should conclude the most important changes and the key aspects of the new regulation, especially attached to the progressing electronisation of Public Administration. The author would like to mainly focus on the new regulation of the delivering and also on the sharing and providing information in Tax proceedings where it was really important to establish clear rules for Tax files administration and Tax inspection as well.