Registration of Sales - Practical Problems

Warning

This publication doesn't include Faculty of Arts. It includes Faculty of Law. Official publication website can be found on muni.cz.
Authors

LIŠKOVÁ Petra

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

Faculty of Law

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.
Related projects:

You are running an old browser version. We recommend updating your browser to its latest version.