Tax Audit in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F16%3AN0000050" target="_blank" >RIV/29142890:_____/16:N0000050 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/dokumenty/34651" target="_blank" >https://www.law.muni.cz/dokumenty/34651</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax Audit in the Czech Republic
Original language description
With effect from 1 January 2011, new Tax Procedure Code became effective after almost 20 years of effectiveness of the Administration of Taxes Act. Comparing to previous legislation, the Tax Procedure Code is more comprehensive and contain more detailed provisions on the tax audit and also on the time limit for tax assessment. What are the main features of this institute under the Tax Procedure Code in the Czech Republic? What is the experience with the application of new provisions? Responses to these questions will be outlined in this article.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Dny práva 2015 - Days of Law 2015 - Část V., Dohled, dozor, kontrola ve veřejné finanční činnosti
ISBN
978-80-210-8196-3
ISSN
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e-ISSN
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Number of pages
12
Pages from-to
397-408
Publisher name
Masarykova univerzita
Place of publication
Brno, Czech Republic
Event location
Brno, Czech Republic
Event date
Nov 18, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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