Publication details
Editační povinnost - komparace české a polské úpravy
| Title in English | Duty to Edit - Comparison of Czech and Polish Regulation |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Europeanization of the national law, the Lisbon Treaty and some other legal issues. Cofola 2008 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Legal institute;interpretation;duty to edit;tax administrators binding examination |
| Description | The subject-matter of this paper is the issues of interpretation of Tax Legal Acts by the Tax Administration Bodies. I was trying to describe this institute in two legal regulations, as a part of the Czech Act on administration of Taxes and Fees and Polish act called "Ordynacja podatkowa", which are regarded as backbone of tax administration and tax proceedings in both countries. |