Publication details

Remission of Taxes and Their Accessories in Czech Tax Law



Year of publication 2016
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Description In the tax law is still delicate question concerning the individual assessment of each tax case, as well as imposing adequate sanctions. Within the valid Tax Code we no longer encounter with individual options to remiss the tax under the Act on Administration of Taxes and Fees. In this article the collective of authors wants to point out the drawbacks of current legislation and alternatives pertaining to the possibility of moderating the amount of tax liability.
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