Publication details

Neodstranění vad podání v daňovém řízení ve světle nejvýznamnějších procesních předpisů České republiky

Title in English Non-eliminating defects in the tax proceeding in the frame of the most important procedural acts of the Czech republic
Authors

ROZEHNAL Tomáš

Year of publication 2007
Type Article in Proceedings
Conference Dny veřejného práva
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords tax administrator;tax subject;proposal;essentials;mistakes;prompt
Description This article is focused on specific procedural process of Czech tax bureaus in the situation when tax subject does not properly correct mistakes of its proposal. This procedural is specific because others Czech procedural regulations regulate it another way. The author tries to show possible disadvantages and consequenses of this regulation too.

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