Vybrané problémy správy daně z pevných paliv
Title in English | Selected problems of tax administration on solid fuels |
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Authors | |
Year of publication | 2010 |
Type | Article in Proceedings |
Conference | Dny práva - 2010 - Days of Law |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | Tax administration; Tax on Solid Fuels; Legal regulation. |
Description | The paper deals with several current problems that occur in practice in the administration of tax on solid fuels. Main problems for tax subjects as well as for the tax administration are the text inconsistency of the Act, together with the uncertainty of regulation and the problems concerning the regulation of permitting of acquisition of commodities. |