Publication details
Zákonné podmínky pro vydání zajišťovacího příkazu ve vztahu k ekonomické činnosti jeho adresáta
| Title in English | Legal requirements for issuing a securing order in relation to the economic activity of its addressee |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Proceedings |
| Conference | COFOLA 2020 |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Taxes; Securing Order; Assets; Economic Activity; Judicial Review |
| Description | The aim of the paper is to find out what role represent the economic pro-file of the tax entity in assessing the fulfilment of legal requirements for issuing a securing order. The paper will therefore examine those indicators that are relevant for the conclusion of the need to secure a tax by means of a securing order, as well as the extent to which is a tax administrator obliged to assess the potential impacts of the securing order on the tax entity’s economic activity. Potential influence of the presumed reason for future tax assessment on the possibility of issuing a security order will also be examined. |