Přehled o publikaci
2017
Registration of sales in the czech republic - a few months after the effectiveness of the act
STEHLÍKOVÁ, IvanaBasic information
Original name
Registration of sales in the czech republic - a few months after the effectiveness of the act
Authors
STEHLÍKOVÁ, Ivana (203 Czech Republic, guarantor, belonging to the institution)
Edition
1. vyd. Brno, The Financial Law Towards Challenges of the XXI Century, p. 214-223, 10 pp. 2017
Publisher
Masarykova univerzita, Právnická fakulta
Other information
Language
English
Type of outcome
Proceedings paper
Field of Study
Legal sciences
Country of publisher
Czech Republic
Confidentiality degree
is not subject to a state or trade secret
Publication form
printed version "print"
References:
RIV identification code
RIV/00216224:14220/17:00097550
Organization
Právnická fakulta – Repository – Repository
ISBN
978-80-210-8516-9
UT WoS
000405243700015
Keywords in English
Registration of Sales; Receipt; Taxpayer; Consumer
Links
MUNI/A/1280/2016, interní kód Repo.
Changed: 4/9/2020 11:51, RNDr. Daniel Jakubík
Abstract
V originále
The paper deals with the registration of sales according to the Act. no 112/2016 Sb., on Registration of Sales. The objective of this paper is to present a new Act and related obligations of taxpayers. The main aim of the new legislation is to provide the tax authority the relevant data on cash transactions for the purpose to minimize the data distortion concerning the tax obligations of taxpayers. In the first part of the article, there is an analysis of the legislation regarding the registration of sales and evidence of payments. The second part of the article is focused on the Act on Registration of Sales, its subject and subject-matter. Third part is concerned with the concrete obligations of taxpayer. Some of these obligations are related to assignment, use and protection of authentication data together with information obligation. Finally, the receipt lottery and administrative offences and misdemeanours are presented.
