Nový daňový řád - zásadní milník v českém právním řádu
Title in English | New Tax Administration Act - Turning Point in the Czech Legal Order |
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Authors | |
Year of publication | 2007 |
Type | Article in Proceedings |
Conference | Miľníky práva ve stredoeuropskom priestore |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | Tax Administration Act; tax procedure; tax administation; changes; draft |
Description | In his article author deals with a draft of the Tax Administration Act as an act subroading the recent act. There are mentioned conditions necessary for the new act creation, development of legal regulations in a given area and theoretical relations between the Tax Administration Act and Administration Act. Basic aims and the most important changes of the new regulation are introduced at the end. |