Právní povaha stanovení termínu k projednání zprávy o daňové kontrole

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Title in English The legal nature of setting a date to review the tax audit report
Authors

MARETHOVÁ Zuzana

Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Attached files
Description The key question of the chapter is whether the date of the review of the tax audit report can be assessed as "period" within the meaning of the Tax Code (or not). The hypothesis of the chapter is that if the tax administrator sets a date of the review of the tax audit report, he does not set a "period" with all the procedural impacts of that fact.
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