Publication details
Zálohy na daňový odpočet jako řešení problému vyplácení nesporné části nadměrného odpočtu
| Title in English | Advances on tax deduction as a solution to the problem of paying the undisputed part of the excessive deduction |
|---|---|
| Authors | |
| Year of publication | 2022 |
| Type | Article in Periodical |
| Magazine / Source | Daně a právo v praxi |
| MU Faculty or unit | |
| Citation | |
| Web | Web nakladatele |
| Keywords | tax administration; VAT; excessive deduction; tax audit; procedure for removing doubts; remedies; payment of taxes |
| Description | The article deals with the analysis of the legal regulation of tax deduction advances, which should serve to enable the payment of the undisputed part of the excessive deduction. The article focuses both on the historical context of the legislation in question, from which court decisions relevant to its interpretation emerge, and on the resolution of partial issues that are likely to become the subject of litigation. |