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
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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
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
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
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
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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
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EID of the result in the Scopus database
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