Pochybnosti jako předpoklad kontrolních postupů při správě daní

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Title in English Specification of concrete questions at the beginning of the control procedures during tax proceeding
Authors

NECKÁŘ Jan

Year of publication 2016
Type Article in Proceedings
Conference DNY PRÁVA 2015 DAYS OF LAW 2015 Část V. Dohled, dozor, kontrola ve veřejné finanční činnosti
MU Faculty or unit

Faculty of Law

Citation
Field Law sciences
Keywords Tax; tax control; procedure to remove doubts; questions.
Description The article deals with the obligation of the tax authority to specify concrete questions at the beginning of the control procedures during tax proceeding (namely tax control and procedure to remove doubts). An integral part of the contribution is the definition of individual periods, in which the statement of obligations is obligatory for the tax administrator.

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