Tax Inspection – Unlawful Interference
Date : 2018
Document type : Folyóiratcikk
Subject : tax, additional taxation, tax inspection
Abstract :
This article focuses on the issue of options, respectively the scope of application of the tax
authorities’ discretion in the use of available instruments to ensure the objective of tax
administration, i.e. the correct identification and determination of the tax and its payment.1
The
article is based on a case study of the decision of the Supreme Administrative Court of the Czech
Republic.
