Přehled o publikaci
2016
Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)
MORAVEC, Lukáš and Michal RADVANBasic information
Original name
Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)
Name in Czech
Kapitola 14: Česká republika
Authors
MORAVEC, Lukáš and Michal RADVAN
Edition
1. vyd. Amsterdam, Surcharges and Penalties in Tax Law, p. 259-282, 24 pp. EATLP International Tax Series vol. 14, 2016
Publisher
International Bureau of Fiscal Documentation
Other information
Language
English
Type of outcome
Chapter(s) of a specialized book
Field of Study
Legal sciences
Country of publisher
Netherlands
Confidentiality degree
is not subject to a state or trade secret
Publication form
printed version "print"
Marked to be transferred to RIV
Yes
RIV identification code
RIV/00216224:14220/16:00090118
Organization
Právnická fakulta – Repository – Repository
ISBN
978-90-8722-371-7
Keywords (in Czech)
daň; daňové právo; sankce
Keywords in English
tax; tax law; penalties; surcharges
Links
ROZV/20/PrF/2015, interní kód Repo.
Changed: 29/6/2022 03:18, RNDr. Daniel Jakubík
In the original language
The chapter informs on taxpayer and third-party duties in tax proceedings, brings definition and categorization of different types of surcharges and penalties, and the catalogue of attributes of surcharges and penalties in the Czech Republic. It analyzes the legal protection of the taxpayer and third parties and the deductibility of surcharges.
In Czech
Kapitola informuje o povinnostech daňových poplatníků a třetích stran v daňovém řízení, přináší definici a kategorizaci různých typů sankcí a katalog atributů sankcí v České republice. Analyzuje právní ochranu daňových poplatníků a třetích stran a odčitatelnost příplatků.
