Daňové úroky a zásada zákazu anatocismu

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Title in English Tax Interest and the Principle of the Prohibition of Anatocism
Authors

NECKÁŘ Jan

Year of publication 2022
Type Article in Periodical
Magazine / Source Časopis pro právní vědu a praxi
MU Faculty or unit

Faculty of Law

Citation
Web Open access časopisu
Doi http://dx.doi.org/10.5817/CPVP2022-2-7
Keywords Tax; Interest; Principle of Anatocism; Overpayment; Tax Procedure.
Description The article deals with the issue of tax interests and the principle of prohibition of anatocism in the Czech tax law. Individual types of tax payment offenses and related sanctions are defined in the text. Subsequently the mutual relationship among tax interests is analyzed with regard to the assessment of the question of admissibility of interest from interests.
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