Publication details
Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)
| Title in English | Chapter 14: Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2016 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | The chapter informs on taxpayer and third-party duties in tax proceedings, brings definition and categorization of different types of surcharges and penalties, and the catalogue of attributes of surcharges and penalties in the Czech Republic. It analyzes the legal protection of the taxpayer and third parties and the deductibility of surcharges. |