Publication details

Protection of Data in the Czech Republic and the Possibility of Using it for Tax Administration

Authors

LIŠKOVÁ Petra

Year of publication 2018
Type Appeared in Conference without Proceedings
Citation
Description This contribution will focus on the issue of data protection in the Czech Republic, especially those that taxpayers are required to include in tax assessments, VAT Control Statement, or sent within the Registration of Sales. Attention will be paid primarily on the extent of these data sent to tax administrators and their use in tax administration. Furthermore, the question of protection of these data will be addressed, taking into account the recent findings of the Constitutional Court in the context of VAT Control Statement and the Registration of Sales.
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