Daňové právo v systému finančního práva po vstupu do Evropské unie
| Title in English | Tax law in the system of the financial law after the E.U. integration |
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| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Východiska a trendy vývoje českého práva po vstupu České republiky do Evropské unie : sborník příspěvků z konference pořádané Právnickou fakultou Masarykovy univerzity v Brně dne 5. 10. 2005 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Czech republic; EU; finance; financial law; public finance; tax law; system of financial law |
| Description | Tax law in the Czech republic is the result of the economy reform and economy model since 1993 year. Also legal regulation of taxes is influeced by europian standards and EU directives. By czech law science tax law is a subsystem of fincial law, but this legal regulation has tendention to an emancipation in the system of czech law. New legal regulation of indirect taxes has now by EU directions diferent principles, institutes and definitions. It creates a special subsystem of tax law. |
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