Publication details
PROJEVY PRÁVA NA INFORMACE V DAŇOVÉM ŘÍZENÍ
| Title in English | The Right to Information in the Tax Proceedings |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Proceedings |
| Conference | COFOLA 2009 - Sborník příspěvků |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/edicni/cofola2009/files/contributions/David%20Jerousek%20--%20Tomas%20Rozehnal%20_940_.pdf |
| Field | Law sciences |
| Keywords | Tax proceedings; acces to the files; tax audit; non public part of the tax file; advice duty |
| Description | The aim of the article is to search the influence of the Right to Information on the tax proceedings. The Right to Information is the basic human right concretely contained in the part of Political Rights of the Charter of Fundamentals Rights and Freedoms. This right is contained in the Tax Administration Act (Act no. 337/1992 Coll) quite sporadically. For that reason it is necessary to analyse some specific tax proceedings institutes and try to find if the Right to Information is applicated in general |