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Statements

Subject Item
n2:RIV%2F00216224%3A14220%2F09%3A00029435%21RIV10-GA0-14220___
rdf:type
n9:Vysledek skos:Concept
dcterms: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.
dcterms: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
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
skos:notation
RIV/00216224:14220/09:00029435!RIV10-GA0-14220___
n3:aktivita
n16:S n16:P
n3:aktivity
P(GP407/09/P285), S
n3:cisloPeriodika
2
n3:dodaniDat
n5:2010
n3:domaciTvurceVysledku
n15:4740343
n3:druhVysledku
n18:J
n3:duvernostUdaju
n12:S
n3:entitaPredkladatele
n17:predkladatel
n3:idSjednocenehoVysledku
319171
n3:idVysledku
RIV/00216224:14220/09:00029435
n3:jazykVysledku
n4:eng
n3:klicovaSlova
legal interpretation; tax law; tax administration; time-limits for tax assessment; tax inspection; local tax; court practice
n3:klicoveSlovo
n6:tax%20law n6:tax%20administration n6:tax%20inspection n6:time-limits%20for%20tax%20assessment n6:legal%20interpretation n6:local%20tax n6:court%20practice
n3:kodStatuVydavatele
LT - Litevská republika
n3:kontrolniKodProRIV
[28D1A4B5AD9F]
n3:nazevZdroje
Jurisprudencija
n3:obor
n13:AG
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:projekt
n14:GP407%2F09%2FP285
n3:rokUplatneniVysledku
n5:2009
n3:svazekPeriodika
2009 (116)
n3:tvurceVysledku
Radvan, Michal
s:issn
1392-6195
s:numberOfPages
14
n11:organizacniJednotka
14220