Publication details
Pokuty za kontrolní hlášení k dani z přidané hodnoty v praxi
| Title in English | Penalties for Value-Added Tax Control Statements in Practice |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Periodical |
| Magazine / Source | Daně a právo v praxi |
| MU Faculty or unit | |
| Citation | |
| Keywords | tax law; value-added tax; tax sanctions |
| Description | This article systematically analyses situations in which a penalty for a late filing of a control statement can be imposed. The text also aims to point out the characteristics of a possible waiver of such sanction. |
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