What Is Role of Judicial Practise in Enforcement of Tax?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F13%3A10192615" target="_blank" >RIV/00216208:11220/13:10192615 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
What Is Role of Judicial Practise in Enforcement of Tax?
Original language description
The author deals with the role of administrative courts in the Czech Republic in relation to the assessment and enforcement of tax duties. He begins with the theoretical view on the relationship between executive and judicial power and applies this viewonto questions related to tax administration. Furthermore, he analyses some aspects of concrete questions of court review of tax administrative authorities' decision-making. The author puts his main attention to the abuse of law theory in the branch of tax law and tax administration and its influence in legislation and courts' decisions. The paper closes with a summary of these issues, especially with relation to the European and Czech courts' practise.
Czech name
—
Czech description
—
Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
—
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Problems of application of tax law in Central and Eastern European countries
ISBN
978-5-7779-1628-0
Number of pages of the result
6
Pages from-to
171-176
Number of pages of the book
520
Publisher name
Vydavatelství Státní univerzity v Omsku
Place of publication
Omsk
UT code for WoS chapter
—