Postup k odstranění pochybností
| Title in English | Procedure for the removal of doubts |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The chapter focuses on the differences between the procedure for the removal of doubts and tax control. It is important for the tax administration to choose adequate institute to fulfill the tax administration goal in accordance with the principles of adequacy, efficiency and tax administration, therefore most efficiently correctly and completely discovered and subsequently set the amount of tax liability. The aim of this chapter is based on analysis of the legislation process for the removal of doubts and tax control to clarify the use of both institutes of the tax administration procedure and confirm or refute the hypothesis that even if the conditions for the use of the two procedures cannot be applied simultaneously, and it is necessary to choose one of them and one that, given the circumstances best reflects the principles of adequacy, efficiency and speed, as follows from settled case law of the Supreme Administrative Court. |
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