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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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. 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. (en)
Title	The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes (en)
skos:prefLabel	The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes The Influence of Constitutional Court´s and Highest Administrative Court´s Findings on Interpretation of Tax Institutes (en)
skos:notation	RIV/00216224:14220/09:00029435!RIV10-GA0-14220___
http://linked.open...avai/riv/aktivita	P S
http://linked.open...avai/riv/aktivity	P(GP407/09/P285), S
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Radvan, Michal
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Masarykova univerzita / Právnická fakulta
http://linked.open...dnocenehoVysledku	319171
http://linked.open...ai/riv/idVysledku	RIV/00216224:14220/09:00029435
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	legal interpretation; tax law; tax administration; time-limits for tax assessment; tax inspection; local tax; court practice (en)
http://linked.open.../riv/klicoveSlovo	tax administration local tax tax law court practice tax inspection time-limits for tax assessment legal interpretation
http://linked.open...odStatuVydavatele	LT - Litevská republika
http://linked.open...ontrolniKodProRIV	[28D1A4B5AD9F]
http://linked.open...i/riv/nazevZdroje	Jurisprudencija
http://linked.open...in/vavai/riv/obor	AG
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Own Tax Incomes of the Municipalities
http://linked.open...UplatneniVysledku	2009
http://linked.open...v/svazekPeriodika	2009 (116)
http://linked.open...iv/tvurceVysledku	Radvan, Michal
issn	1392-6195
number of pages	14 (xsd:int)
http://localhost/t...ganizacniJednotka	14220

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