Anatocism in the Czech Tax Law
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00125785" target="_blank" >RIV/00216224:14220/22:00125785 - isvavai.cz</a>
Result on the web
<a href="https://www.ejournals.eu/FLR/2022/Issue-1/art/20834/" target="_blank" >https://www.ejournals.eu/FLR/2022/Issue-1/art/20834/</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Anatocism in the Czech Tax Law
Original language description
The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.
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
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Financial Law Review
ISSN
2299-6834
e-ISSN
2533-4484
Volume of the periodical
25
Issue of the periodical within the volume
1
Country of publishing house
PL - POLAND
Number of pages
18
Pages from-to
179-196
UT code for WoS article
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EID of the result in the Scopus database
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