Stanovení daně podle pomůcek
| Title in English | Assessing the tax according to utilities |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The aim of this chapter is based on analysis of settled case law of the Supreme Administrative Court and legislation setting the tax based on the materials to prove or disprove the hypothesis that the jurisdiction of the appeal authority in the examination of the payment order issued on the basis of aids embodied in § 114 para. 4 of the Tax Procedure Code is sufficient to ensure protection of the rights of the taxpayer and the achievement of the objective of tax administration. |
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