The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F09%3A00029435" target="_blank" >RIV/00216224:14220/09:00029435 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes

Original language description

The aim of this article is to determine how can new interpretations of old institutes change the status of the taxpayers and tax administrators and to suggest what can the Ministry of Finance do to solve the problem: it can try setting a uniform interpretation of tax institutes. It deals with two findings of the Constitutional Court of the Czech Republic concerning two institutes described in Tax administration Act: time-limits for tax assessment and tax inspection; and one finding of the Highest Administrative Court concerning local taxes. Court interpretation is only one of several possibilities of interpretation. Continental system of law differs from the Anglo-American system and we should search for information in the acts, and court practice should be used only alternatively.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AG - Legal sciences

OECD FORD branch

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Project

<a href="/en/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Own Tax Incomes of the Municipalities</a><br>

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Jurisprudencija

ISSN

1392-6195

e-ISSN

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Volume of the periodical

2009 (116)

Issue of the periodical within the volume

2

Country of publishing house

LT - LITHUANIA

Number of pages

14

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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