What Is Role of Judicial Practise in Enforcement of Tax?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F13%3A10192615" target="_blank" >RIV/00216208:11220/13:10192615 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

What Is Role of Judicial Practise in Enforcement of Tax?

Popis výsledku v původním jazyce

The author deals with the role of administrative courts in the Czech Republic in relation to the assessment and enforcement of tax duties. He begins with the theoretical view on the relationship between executive and judicial power and applies this viewonto questions related to tax administration. Furthermore, he analyses some aspects of concrete questions of court review of tax administrative authorities' decision-making. The author puts his main attention to the abuse of law theory in the branch of tax law and tax administration and its influence in legislation and courts' decisions. The paper closes with a summary of these issues, especially with relation to the European and Czech courts' practise.

Název v anglickém jazyce

What Is Role of Judicial Practise in Enforcement of Tax?

Popis výsledku anglicky

The author deals with the role of administrative courts in the Czech Republic in relation to the assessment and enforcement of tax duties. He begins with the theoretical view on the relationship between executive and judicial power and applies this viewonto questions related to tax administration. Furthermore, he analyses some aspects of concrete questions of court review of tax administrative authorities' decision-making. The author puts his main attention to the abuse of law theory in the branch of tax law and tax administration and its influence in legislation and courts' decisions. The paper closes with a summary of these issues, especially with relation to the European and Czech courts' practise.

Druh

C - Kapitola v odborné knize

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název knihy nebo sborníku

Problems of application of tax law in Central and Eastern European countries

ISBN

978-5-7779-1628-0

Počet stran výsledku

6

Strana od-do

171-176

Počet stran knihy

520

Název nakladatele

Vydavatelství Státní univerzity v Omsku

Místo vydání

Omsk

Kód UT WoS kapitoly

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