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Publication details
Neodstranění vad podání v daňovém řízení ve světle nejvýznamnějších procesních předpisů České republiky
Title in English | Non-eliminating defects in the tax proceeding in the frame of the most important procedural acts of the Czech republic |
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Authors | |
Year of publication | 2007 |
Type | Article in Proceedings |
Conference | Dny veřejného práva |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | tax administrator;tax subject;proposal;essentials;mistakes;prompt |
Description | This article is focused on specific procedural process of Czech tax bureaus in the situation when tax subject does not properly correct mistakes of its proposal. This procedural is specific because others Czech procedural regulations regulate it another way. The author tries to show possible disadvantages and consequenses of this regulation too. |