Legal Capacity of Tax Law Subjects
| Authors | |
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| Year of publication | 2013 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The aim of this text is to deal with legal capacity of tax law subjects, especially children having tax duties, and confirm or disprove the hypothesis that capacity to act before the tax administration bodies arises at the age of 18 years. Chapter describes shortly the tax law subjects in the Czech Republic and then analyzes the capacity to have legal (tax) rights and duties (capacity to rights and duties) and the capacity to act before the tax administrator (capacity to legal acts). |
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