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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