Publication details
Doručování dle daňového řádu
| Title in English | Serving under Tax Code |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | COFOLA 2010: the Conference Proceedings |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | delivering; tax law; de lege lata; de lege ferenda; data box |
| Description | The essence of the institute of delivering (service of documents) is to acquaint interested parties with a document issued by the competent authority, even in tax proceedings. Tax proceedings are regulated by Act No. 337/1992 Coll., on the Administration of Taxes and Fees, as amended. This tax administration act is valid and effective until the end of year 2010. From 1 January 2011 will be effective new Act No. 280/2009 Coll., Tax Code, as amended. Problem of delivering changed significantly during the year 2009. These changes were related to all relevant Czech procedural provisions. Regulation concerning delivering the documents was unreasonably conciliatory towards the addressees. The addressees of documents such adjustments often abuses to avoid the delivery and following consequences. The revision lays the emphasis on computerization of the delivering (data boxes, electronic signature, etc.), the unification of the deadlines for the receipt and fulfilment of fiction of effective delivery. |