Publication details

Výzva k podání dodatečného daňového přiznání před zahájením daňové kontroly

Title in English A mandatory invitation to submit an additional tax return before starting a tax audit


Year of publication 2018
Type Article in Periodical
Magazine / Source Daně a právo v praxi
Keywords invitation, additional tax return, extended Senate NSS, tax control, penalty
Description The Extended Senate of the NSS commented on the relationship between the call for an additional tax return and the opening of the tax audit. However, the extended Senate conclusions have raised more questions than answers.

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