Publication details

Daňové právo v systému finančního práva po vstupu do Evropské unie

Title in English Tax law in the system of the financial law after the E.U. integration
Authors

MRKÝVKA Petr

Year of publication 2005
Type Article in Proceedings
Conference Východiska a trendy vývoje českého práva po vstupu České republiky do Evropské unie : sborník příspěvků z konference pořádané Právnickou fakultou Masarykovy univerzity v Brně dne 5. 10. 2005
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords Czech republic; EU; finance; financial law; public finance; tax law; system of financial law
Description Tax law in the Czech republic is the result of the economy reform and economy model since 1993 year. Also legal regulation of taxes is influeced by europian standards and EU directives. By czech law science tax law is a subsystem of fincial law, but this legal regulation has tendention to an emancipation in the system of czech law. New legal regulation of indirect taxes has now by EU directions diferent principles, institutes and definitions. It creates a special subsystem of tax law.
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