Subjects of the Tax Law
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F13%3A00072645" target="_blank" >RIV/00216224:14220/13:00072645 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Subjects of the Tax Law
Original language description
The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first the author would like to deal with the theoretical aspects oflegal subjectivity with focus on the public and mainly financial law. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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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
9785777916280
Number of pages of the result
8
Pages from-to
79-86
Number of pages of the book
520
Publisher name
Omsk F. M. Dostoevsky State University
Place of publication
Omsk
UT code for WoS chapter
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