Publication details
Theoretical and Practical Aspects of Legal Liability within Czech Tax Legislation
| Authors | |
|---|---|
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Dny veřejného práva |
| MU Faculty or unit | |
| Citation | |
| web | http://www.law.muni.cz/edicni/Days-of-public-law/index.html |
| Field | Law sciences |
| Keywords | Tax law; legal liability; legislation; sanctions; wild riders ("stick-ons") |
| Description | Article is dealing with legal regulation in Czech tax law. It struggles to mention mainly the failures of valid and effective legal regulation and of the legislative process in itself in baseic characteristics, while not forgetting also international linking. The work intends to react mainly with its subject to relatively shortly adopted changes in law regulation of sanctions in the tax law and to establishing of some new institutes. |