Publication details
Ne Bis in Idem in the Tax Process - request of a taxpayer to extent the deadline
| Title in English | Ne Bis in Idem in the Tax Process |
|---|---|
| Authors | |
| Year of publication | 2019 |
| Type | Article in Proceedings |
| Conference | European Financial Law in Times of Crisis of the European Union |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Doi | http://dx.doi.org/10.36250/00749.12 |
| Keywords | Time; Deadline; Extension on request; Tax; |
| Description | The article deals with the institute of deadlines according to the Tax Code, especially the possibilities and obligation of the tax administrator to extent the deadline on a request of a taxpayer. The article focuses in particular on the analysis of decisions of administrative courts and, on the basis of this, tries to define theoretical legal bases for the conditions that the tax administrator examines if the tax payer fill the request for an extension of the deadline. |