Riziko daňových úniků prostřednictvím převedení daňové povinnosti na nezletilé osoby ve světle judikatury roku 2017
| Title in English | Risk of Tax Evasion Through Transfer of the Tax Obligation to Minors in Light of the Case Law of 2017 |
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| Authors | |
| Year of publication | 2018 |
| Type | Article in Proceedings |
| Conference | I. Slovensko-české dni daňového práva: Daňové úniky a vyhýbanie sa daňovým povinnostiam |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Minor taxpayers; direct taxes; local fees; possibility to the tax evasion |
| Description | In the field of tax obligations, which are imposed on minors, there is a long-standing problem with the fact that his/her legal representatives do not respect this obligation. This concerns in particular direct taxes, ie for example tax on real estate, a fee for a dog, and most visibly is the issue raised by local fees for operation of the system of collection and disposal of municipal waste. On this matter this summer, the Constitutional Court of the Czech Republic has issued a fundamental finding, which in the future can significantly affect the viewing of children as taxpayers. |
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