Přípustnost/nepřípustnost retroaktivity při stanovení daní z pohledu ústavní konformity: česká zkušenost a pohledy odjinud

• Title in English: Retroactivity in tax regulation from the constitutional perspectives: Czech experience and perspectives from abroad
• Authors: POSPÍŠIL Ivo
• Year of publication: 2016
• Type: Article in Periodical
• Magazine / Source: Daně a právo v praxi
• MU Faculty or unit: Faculty of Social Studies
• Web: http://www.danarionline.cy
• Field: Law sciences
• Keywords: tax; legislator; retroactivity; retrospectivity; constitutional court; ECtHR; USA

Attached files

• pripustnost__nepripustnost_retroaktivity_pri_stanoveni_dani_z_pohledu_ustavni_konformity__judr._ivo_pospisil__ph.d._.pdf

• Description: The article deals with the retroactive taxation and its boundaries. It presents the theoretical backgrounds and confronts them with the results of the case-law of european constitutional courts, ECtHR, ECJ and the US SC.