Legal Capacity of Tax Law Subjects
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F13%3A00070278" target="_blank" >RIV/00216224:14220/13:00070278 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Legal Capacity of Tax Law Subjects
Original language description
The aim of this text is to deal with legal capacity of tax law subjects, especially children having tax duties, and confirm or disprove the hypothesis that capacity to act before the tax administration bodies arises at the age of 18 years. Chapter describes shortly the tax law subjects in the Czech Republic and then analyzes the capacity to have legal (tax) rights and duties (capacity to rights and duties) and the capacity to act before the tax administrator (capacity to legal acts).
Czech name
—
Czech description
—
Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
—
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
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
9785777916280
Number of pages of the result
5
Pages from-to
48-52
Number of pages of the book
520
Publisher name
Omsk F. M. Dostoevsky State University
Place of publication
Omsk
UT code for WoS chapter
—