Publication details
MEZINÁRODNÍ VYMÁHÁNÍ DAŇOVÝCH POHLEDÁVEK V KONTEXTU DAŇOVÉHO ŘÁDU
| Title in English | International tax enforcement and new tax code |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| MU Faculty or unit | |
| Citation | |
| web | http://www.law.muni.cz/sborniky/dny_prava_2010/index.html |
| Field | Law sciences |
| Keywords | mutual, assistance, tax, enforcement, tax code |
| Description | The area of the mutual assistance for the tax enforcement is influenced by new significant factors actually. For example unifying ECJ judgments, consequential national courts judgments and finally the new procedural act in the Czech Republic for the area of the tax administration – Tax Code. The aim of the article is to introduce these factors briefly. |