Publication details
Přeplatek jako nárok a dluh z pohledu soukromého a veřejného práva
| Title in English | Overpayment as a claim and debt from the perspective of private and public law |
|---|---|
| Authors | |
| Year of publication | 2019 |
| Type | Article in Proceedings |
| Conference | Cofola 2019: Část VIII. sekce Finanční právo: Peníze a dluh |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Overpayment; Refundable Overpayment; Debt; Arrear |
| Attached files | |
| Description | The Contribution deals with the overpayment of its origin, significance and use in private and public law. With The term overpayment, there is a certain expectation, say legal certainty, that a transfer of funds from the overpayment entity to its owner occurs. As with the overpayments arising in the relationship between the customer and the energy provider or between the tax payer and the tax administrator, the purpose of this contribution will be. For writing it is used a method of description, analysis, comparison and synthesis. |