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@inbook{39802,
author = {Moravec, Lukáš and Radvan, Michal},
address = {Amsterdam},
booktitle = {Surcharges and Penalties in Tax Law},
edition = {1},
keywords = {tax; tax law; penalties; surcharges},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Amsterdam},
isbn = {978-90-8722-371-7},
pages = {259-282},
publisher = {International Bureau of Fiscal Documentation},
title = {Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)},
year = {2016}
}
TY - CHAP
ID - 39802
AU - Moravec, Lukáš - Radvan, Michal
PY - 2016
TI - Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law)
VL - EATLP International Tax Series vol. 14
PB - International Bureau of Fiscal Documentation
CY - Amsterdam
SN - 9789087223717
KW - tax
KW - tax law
KW - penalties
KW - surcharges
N2 - 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.
ER -
MORAVEC, Lukáš a Michal RADVAN. Chapter 14: Czech Republic (Surcharges and Penalties in Tax Law). In \textit{Surcharges and Penalties in Tax Law}. 1. vyd. Amsterdam: International Bureau of Fiscal Documentation, 2016, s.~259-282. EATLP International Tax Series vol. 14. ISBN~978-90-8722-371-7.
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