Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F19%3A00113617" target="_blank" >RIV/00216224:14220/19:00113617 - isvavai.cz</a>
Result on the web
<a href="https://www.researchgate.net/profile/Witold_Srokosz/publication/341072412_Local_Government_Financial_Institution_and_FinTech/links/5eac03f4a6fdcc70509e088e/Local-Government-Financial-Institution-and-FinTech.pdf" target="_blank" >https://www.researchgate.net/profile/Witold_Srokosz/publication/341072412_Local_Government_Financial_Institution_and_FinTech/links/5eac03f4a6fdcc70509e088e/Local-Government-Financial-Institution-and-FinTech.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36250/00749.12" target="_blank" >10.36250/00749.12</a>

Result language
angličtina
Original language name
Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline
Original language description
The article deals with the institute of deadlines according to the Tax Code, especially the possibilities and obligation of the tax administrator to extent the deadline on a request of a taxpayer. The article focuses in particular on the analysis of decisions of administrative courts and, on the basis of this, tries to define theoretical legal bases for the conditions that the tax administrator examines if the tax payer fill the request for an extension of the deadline.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Law in Times of Crisis of the European Union
ISBN
9786156020420
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
129-135
Publisher name
Dialóg Campus
Place of publication
Budapest
Event location
Prague
Event date
Jan 1, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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