Publication details
Subjekty správy daní v České republice
| Title in English | Subjects of the tax law in the Czech republic |
|---|---|
| Authors | |
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Česko - polská právní komparatistika 2013 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax law; tax subject; tax payer; tax administration; tax administration body |
| Description | The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first will be described the aim of tax administration in the Czech republic. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well. |