Publication details
Změny v doručování po 1.7.2009 se zaměřením na správu daní
| Title in English | The changes in delivering after 1.7. 2009 focused on the tax administration |
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| Authors | |
| Year of publication | 2010 |
| Type | Conference abstract |
| MU Faculty or unit | |
| Citation | |
| Description | The paper is primarily focused on the questions of servicing, one of the fundamental institutes of the procedural law. The legal regulation of the servicing has been passing through very crucial changes recently, mainly in accordance to the acceptance of the Act. No. 300/2008 Coll., on electronic acts and document authorized conversion, as amended, and Act. No. 280/2009 Coll., Tax Code that will become effective from 1th January 2011. The first Act mentioned above has influenced the vast scope of the legal regulation in very important way, including also the valid regulation governing the Tax Administration, mainly the Act No. 337/1992 Coll., on Administration of the Taxes and Duties, as amended, and the upcoming Tax Code. The authors will mainly highlight the changes in the service proceedings, especially in connection to current electronisation in Tax Administration and the upcoming Tax Code. |
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