Publication details
Pochybnosti jako předpoklad kontrolních postupů při správě daní
| Title in English | Specification of concrete questions at the beginning of the control procedures during tax proceeding |
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| Authors | |
| Year of publication | 2016 |
| Type | Article in Proceedings |
| Conference | DNY PRÁVA 2015 DAYS OF LAW 2015 Část V. Dohled, dozor, kontrola ve veřejné finanční činnosti |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Tax; tax control; procedure to remove doubts; questions. |
| Description | The article deals with the obligation of the tax authority to specify concrete questions at the beginning of the control procedures during tax proceeding (namely tax control and procedure to remove doubts). An integral part of the contribution is the definition of individual periods, in which the statement of obligations is obligatory for the tax administrator. |