The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes

Investor logo

Warning

This publication doesn't include Faculty of Arts. It includes Faculty of Law. Official publication website can be found on muni.cz.
Authors

RADVAN Michal

Year of publication 2009
Type Article in Periodical
Magazine / Source Jurisprudencija
MU Faculty or unit

Faculty of Law

Citation
Web http://www.mruni.lt/lt/mokslo_darbai/jurisprudencija/paskutinis_numeris/dwn.php?id=161860
Field Law sciences
Keywords legal interpretation; tax law; tax administration; time-limits for tax assessment; tax inspection; local tax; court practice
Description The aim of this article is to determine how can new interpretations of old institutes change the status of the taxpayers and tax administrators and to suggest what can the Ministry of Finance do to solve the problem: it can try setting a uniform interpretation of tax institutes. It deals with two findings of the Constitutional Court of the Czech Republic concerning two institutes described in Tax administration Act: time-limits for tax assessment and tax inspection; and one finding of the Highest Administrative Court concerning local taxes. Court interpretation is only one of several possibilities of interpretation. Continental system of law differs from the Anglo-American system and we should search for information in the acts, and court practice should be used only alternatively.
Related projects:

You are running an old browser version. We recommend updating your browser to its latest version.