Publication details

Postup správce daně před zahájením exekuce ve vztahu k vyrozumění daňového subjektu o existenci nedoplatku

Title in English Procedure of the tax administrator prior to the commencement of the execution in relation to notifying the tax entity of the existence of arrears


Year of publication 2018
Type Appeared in Conference without Proceedings
Description Submitted contribution aims to discuss the legal institute of notification of the arrears by the tax administrator prior to the commencement of the tax execution. It will focus in particular on the legislation of the institute under the currently effective and previously effective regulation. In particular, the different and consistent aspects of both regulations will be discussed. The aim of the contribution will also take account of relevant case law.
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