Registration of sales in the czech republic - a few months after the effectiveness of the act
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00097550" target="_blank" >RIV/00216224:14220/17:00097550 - isvavai.cz</a>
Výsledek na webu
<a href="https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017" target="_blank" >10.5817/CZ.MUNI.P210-8516-2017</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Registration of sales in the czech republic - a few months after the effectiveness of the act
Popis výsledku v původním jazyce
The paper deals with the registration of sales according to the Act. no 112/2016 Sb., on Registration of Sales. The objective of this paper is to present a new Act and related obligations of taxpayers. The main aim of the new legislation is to provide the tax authority the relevant data on cash transactions for the purpose to minimize the data distortion concerning the tax obligations of taxpayers. In the first part of the article, there is an analysis of the legislation regarding the registration of sales and evidence of payments. The second part of the article is focused on the Act on Registration of Sales, its subject and subject-matter. Third part is concerned with the concrete obligations of taxpayer. Some of these obligations are related to assignment, use and protection of authentication data together with information obligation. Finally, the receipt lottery and administrative offences and misdemeanours are presented.
Název v anglickém jazyce
Registration of sales in the czech republic - a few months after the effectiveness of the act
Popis výsledku anglicky
The paper deals with the registration of sales according to the Act. no 112/2016 Sb., on Registration of Sales. The objective of this paper is to present a new Act and related obligations of taxpayers. The main aim of the new legislation is to provide the tax authority the relevant data on cash transactions for the purpose to minimize the data distortion concerning the tax obligations of taxpayers. In the first part of the article, there is an analysis of the legislation regarding the registration of sales and evidence of payments. The second part of the article is focused on the Act on Registration of Sales, its subject and subject-matter. Third part is concerned with the concrete obligations of taxpayer. Some of these obligations are related to assignment, use and protection of authentication data together with information obligation. Finally, the receipt lottery and administrative offences and misdemeanours are presented.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
—
OECD FORD obor
50501 - Law
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
The Financial Law Towards Challenges of the XXI Century
ISBN
9788021085169
ISSN
—
e-ISSN
—
Počet stran výsledku
10
Strana od-do
214-223
Název nakladatele
Masarykova univerzita, Právnická fakulta
Místo vydání
Brno
Místo konání akce
Gdynia-Karlskrona-Kodaň
Datum konání akce
1. 1. 2017
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
000405243700015