All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

Tax Inspection – Unlawful Interference

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00111116" target="_blank" >RIV/00216224:14220/19:00111116 - isvavai.cz</a>

  • Result on the web

    <a href="http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182" target="_blank" >http://www.dialogcampus.hu/hu/folyoiratok/public-governance-administration-and-finances-law-review-20182</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Tax Inspection – Unlawful Interference

  • Original language description

    This article focuses on the issue of options, respectively the scope of application of the tax authorities' discretion in the use of available instruments to ensure the objective of tax administration, i.e. the correct identification and determination of the tax and its payment. The article is based on a case study of the decision of the Supreme Administrative Court of the Czech Republic.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • 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

  • Name of the periodical

    Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe

  • ISSN

    2498-6275

  • e-ISSN

  • Volume of the periodical

    2018

  • Issue of the periodical within the volume

    2

  • Country of publishing house

    HU - HUNGARY

  • Number of pages

    10

  • Pages from-to

    90-99

  • UT code for WoS article

  • EID of the result in the Scopus database