Can a Decision of the Constitutional Court be Illegal?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00110304" target="_blank" >RIV/00216224:14220/19:00110304 - isvavai.cz</a>
Result on the web
<a href="https://www.profinfo.pl/sklep/wspolczesne-problemy-prawa-podatkowego-teoria-i-praktyka-ksiega-jubileuszowa-dedykowana-profesorowi-bogumilowi-brzezinskiemu-tom-i-i-ii,114710.html" target="_blank" >https://www.profinfo.pl/sklep/wspolczesne-problemy-prawa-podatkowego-teoria-i-praktyka-ksiega-jubileuszowa-dedykowana-profesorowi-bogumilowi-brzezinskiemu-tom-i-i-ii,114710.html</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Can a Decision of the Constitutional Court be Illegal?
Original language description
The contribution deals with the Revenue Registry Act case partially abolished by the Czech Constitutional Court. It introduces, describes and critically analyses the revenue registry in the Czech Republic with regard to those provisions attached by the decision of the Court and confirms the hypothesis that the decision of the Court is illegal: the Court does not have the power to cancel the start of the third and fourth phases of the electronic revenue registry, since there was no such petitioners’ proposal. Doing so, the Constitutional Court breached the principles of equality, non-discrimination, and predictability.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Współczesne problemy prawa podatkowego. Teoria i praktyka. Księga jubileuszowa dedykowana Profesorowi Bogumiłowi Brzezińskiemu. Tom I
ISBN
9788381606738
Number of pages of the result
11
Pages from-to
445-455
Number of pages of the book
583
Publisher name
Wolters Kluwer Polska
Place of publication
Warszawa
UT code for WoS chapter
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