Publication details
Právní povaha stanovení termínu k projednání zprávy o daňové kontrole
| Title in English | The legal nature of setting a date to review the tax audit report |
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| Authors | |
| Year of publication | 2018 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | The key question of the chapter is whether the date of the review of the tax audit report can be assessed as "period" within the meaning of the Tax Code (or not). The hypothesis of the chapter is that if the tax administrator sets a date of the review of the tax audit report, he does not set a "period" with all the procedural impacts of that fact. |
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