Publication details
Dopady úpravy povolovacího řízení u spotřebních daní na podnikatelskou veřejnost
| Title in English | Regulation of the authorization procedure for excise duties and their impact on the business community |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | PRÁVO OBCHOD EKONOMIKA V. |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Conditions of the authorization procedure; excise duties; tax administration; business community . |
| Description | The paper discusses the new conditions of the authorization procedure for excise duties and their impact on the business community in the Czech Republic. When examining the new legislation raises a number of questions whose answer is not correct application of legal norms possible . The main aim of this paper is to find optimal answers that will achieve the targets excise duties administration with the least possible impact on the business community. |
| Related projects: |