Vztah soukromého a daňového práva
Title in English | Relationship between private and tax law |
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Authors | |
Year of publication | 2014 |
Type | Article in Proceedings |
Conference | Dny práva 2013 - Days of Law 2013, Část IX.Interakce soukromého a finančního práva |
MU Faculty or unit | |
Citation | |
Web | http://www.law.muni.cz/sborniky/dny_prava_2013/ |
Field | Law sciences |
Keywords | tax law; private law |
Description | The paper deals with relationship between private and tax law, their mutual relations and joint institutes to highlight the relatively high degree of interconnection between the private and tax law. The aim of this paper is to highlight the selected institutions of private law that affect the application of tax law standards, and to confirm or disprove the hypothesis that tax law and private law are very closely linked. |
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