Daňové úroky a zásada zákazu anatocismu
| Title in English | Tax Interest and the Principle of the Prohibition of Anatocism |
|---|---|
| Authors | |
| Year of publication | 2022 |
| Type | Article in Periodical |
| Magazine / Source | Časopis pro právní vědu a praxi |
| MU Faculty or unit | |
| 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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