Publication details
Následky porušení povinnosti při správě daní a zásada ne bis in idem
| Title in English | Consequences of a Breach of the Duty in Tax Administration and the Ne Bis in Idem Principle |
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| Authors | |
| Year of publication | 2017 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The issue of the nature of the penalty payment from the amount of the tax assessed as it was established over the last known tax has been examined several times. However, this text corrects earlier ideas in light of the relatively rapid developments in the field, caused by both the European Court of Human Rights and the Supreme Court in the Czech Republic. |