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 |
|---|---|
| Authors | |
| Year of publication | 2018 |
| Type | Article in Periodical |
| Magazine / Source | Daně a právo v praxi |
| Citation | |
| 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. |