Tax Principles as a Basis for Distraint Proceedings in Tax Administration in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23320%2F25%3A43977881" target="_blank" >RIV/49777513:23320/25:43977881 - isvavai.cz</a>
Result on the web
<a href="https://zenodo.org/records/18373286" target="_blank" >https://zenodo.org/records/18373286</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Tax Principles as a Basis for Distraint Proceedings in Tax Administration in the Czech Republic
Original language description
In domestic law, the tax principles are derived from the applicable legal order. They play a fundamental role in interpretation, application, and creation of tax law. Knowledge and skills in their application represent key knowledge and skills in tax administration. The Tax Code regulates the procedure of tax administrators, rights, and obligations of tax subjects and third parties. Distraint proceedings represent a tax subprocedure at the payment level, where it is particularly necessary to ensure compliance with the principles.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Similar results(10)