Chapter 11: Czech Republic (Tax Procedures)
| Title in English | Chapter 11: Czech Republic |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | The chapter supports a unitary study of tax procedures that reflects the inextricable links between their administrative and judicial phases. The comparative analysis reveals best practices and common core principles shared by the various countries. However, it also reveals inconsistencies, disparities (especially for cross-border situations, which currently lack the jurisdiction of a single judicial instance) and critical areas arising in the practice of tax procedures. Based on such premises, this book questions the validity of the principle of national procedural autonomy in tax matters across the European Union and promotes the establishment of a common framework for tax procedures that enhances tax procedures in domestic and cross-border situations. The systematic approach of this book towards tax procedures is a comprehensive doctrinal analysis of all relevant issues in the light of comparative, international and EU law. |
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