Penal Tax Law: Sanctions for the breach of tax regulations in the Czech Republic

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Authors

ŠRAMKOVÁ Dana NECKÁŘ Jan

Year of publication 2008
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Description The basic legal reglation in tax process and thus also in regulation of liability and of sanctions for breach of tax regulations in the Czech republic is the Tax Administration Act. However, the authors deal both with sanctions according to this act and special regulation of sanctions in tax law pursuant to the new VAT Act.

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