Informace o publikaci
Delivering and Data Boxes in Tax Administration
| Autoři | |
|---|---|
| Rok publikování | 2012 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Conference Proceedings of The International Academy of Business and Public Administration Disciplines |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Právní vědy |
| Klíčová slova | Electronisation; Tax Administration; Data Boxes |
| Popis | The paper is primarily focused on the questions of servicing, one of the fundamental institutes of the procedural law. According to author specialization this paper is describing specific regulation of servicing in Tax proceedings and changes implemented by the new Tax Code (Act. No. 280/2009 Coll., Tax Code) effective from 1st January 2011 that replaced the Act No. 337/1992 Coll., on Administration of the Taxes and Duties, as amended, after 17 years of effectiveness. |