Registration of Sales - Practical Problems
| Authors | |
|---|---|
| Year of publication | 2018 |
| Type | Article in Proceedings |
| Conference | The challenges of local government financing in the light of European Union regional policy: (Conference Proceedings) |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Doi | http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018 |
| Keywords | Tax; Income Tax; Registration of Sales; Finding of Constitutional Court |
| Attached files | |
| Description | This contribution focuses on Registration of Sales as one of the possible instruments for controlling and stabilizing the field of income tax. Particular attention will be paid to the possibilities of Financial Administration to control the data reported in tax assessment and to use data from the Registration of Sales for these controls. Finally, the conclusions of the plenum of the Constitutional Court set out in the recent finding of 12 December 2017, file no. Pl. ÚS 26/16, will be discussed because of some problems that can cause in application of the Act on Registration of Sales in praxis. |
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