Tax Inspection – Unlawful Interference
Megjelenés dátuma : 2018
Dokumentum típusa : Folyóiratcikk
Kulcsszó : tax, additional taxation, tax inspection
Absztrakt :
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.
