Subjects of the Tax Law

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F13%3A00072645" target="_blank" >RIV/00216224:14220/13:00072645 - 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

Subjects of the Tax Law

Popis výsledku v původním jazyce

The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first the author would like to deal with the theoretical aspects oflegal subjectivity with focus on the public and mainly financial law. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well.

Název v anglickém jazyce

Subjects of the Tax Law

Popis výsledku anglicky

The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first the author would like to deal with the theoretical aspects oflegal subjectivity with focus on the public and mainly financial law. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well.

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

9785777916280

Počet stran výsledku

8

Strana od-do

79-86

Počet stran knihy

520

Název nakladatele

Omsk F. M. Dostoevsky State University

Místo vydání

Omsk

Kód UT WoS kapitoly

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