Publication details

Elektronická evidence tržeb

Title in English Electronic revenue registry

RADVAN Michal ŠKOP Martin

Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Attached files
Description This chapter aims to clarify the goals of the electronic revenue registry and its utility for the tax administration and it is based on the hypothesis that the Constitutional Court's finding eliminated these goals and benefits by abolishing some provisions of the Electronic Revenue Registry Act, in particular the start of the third and the fourth stages.
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