Publication details
Zahájení daňové kontroly
| Title in English | Tax control iniciation |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter deals with the first stage of a tax control specifically by the reasons for its initiation, especially with regard to the jurisprudence of the Constitutional Court. The aim of this chapter is to clarify the interpretation of the relevant statutory provisions and to confirm or refute the hypothesis that the tax inspection can be initiated without any concrete evidence substantiated suspicion that the taxpayer met duly tax liability, as stated in its ruling, the Constitutional Court and the related assumption if the tax inspection actual control in the sense in which it is conceived in other areas of public administration, of course, differences that are caused by focusing its goal, or whether it is really just a higher degree of formalization of evidence within the process of tax administration with shifting the burden of proof to the tax administrator. |
| Related projects: |