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


Year of publication 2019
Type Article in Proceedings
Conference European Financial Law in Times of Crisis of the European Union
MU Faculty or unit

Faculty of Law

Web Open access sborníku
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.

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