Publication details

Daňové úroky a zásada zákazu anatocismu

Title in English Tax Interest and the Principle of the Prohibition of Anatocism


Year of publication 2022
Type Article in Periodical
Magazine / Source Časopis pro právní vědu a praxi
MU Faculty or unit

Faculty of Law

Web Open access časopisu
Keywords Tax; Interest; Principle of Anatocism; Overpayment; Tax Procedure.
Description The article deals with the issue of tax interests and the principle of prohibition of anatocism in the Czech tax law. Individual types of tax payment offenses and related sanctions are defined in the text. Subsequently the mutual relationship among tax interests is analyzed with regard to the assessment of the question of admissibility of interest from interests.
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