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@article{38887,
   author = {Balcar, Vladimír},
   article_location = {Gdańsk},
   article_number = {3},
   keywords = {tax; securing order; VAT; MTIC fraud; fighting tax frauds; ultima ratio; Czech Republic; administrative justice; judicial review of decisions made by administrative authorities},
   language = {eng},
   issn = {2299-6834},
   journal = {Financial law review},
   title = {Securing Order},
   url = {http://www.ejournals.eu/FLR/2019/Issue-3/art/14950/},
   volume = {15},
   year = {2019}
}

TY  - JOUR
ID  - 38887
AU  - Balcar, Vladimír
PY  - 2019
TI  - Securing Order
JF  - Financial law review
VL  - 15
IS  - 3
SP  - 20-37
EP  - 20-37
PB  - Jagiellonian University Press
SN  - 2299-6834
KW  - tax
KW  - securing order
KW  - VAT
KW  - MTIC fraud
KW  - fighting tax frauds
KW  - ultima ratio
KW  - Czech Republic
KW  - administrative justice
KW  - judicial review of decisions made by administrative authorities
UR  - http://www.ejournals.eu/FLR/2019/Issue-3/art/14950/
N2  - A securing order is a very effective tool to fight tax frauds in the Czech Republic but it is also considered to be a rather drastic restrictive measure which may have a significant impact on tax subjects’ property and - in some cases - their very existence. This article explores the mechanism of application of a securing order with the aim of informing readers of its advantages and disadvantages. It also focuses on importance of an independent judicial review of decisions made by administrative authorities. At the end of the article the author draws some conclusions and he tries to generalize them to be applicable to other instruments of the tax law as well - including foreign ones.
ER  - 

BALCAR, Vladimír. Securing Order. \textit{Financial law review}. Gda\'nsk: Jagiellonian University Press, 2019, roč.~15, č.~3, s.~20-37. ISSN~2299-6834.