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Statements

Subject Item
n2:RIV%2F00216224%3A14220%2F13%3A00072645%21RIV14-MSM-14220___
rdf:type
skos:Concept n16:Vysledek
dcterms:description
The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first the author would like to deal with the theoretical aspects of legal subjectivity with focus on the public and mainly financial law. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well. The article is mainly targeting on the introduction of the subject of Tax law under the valid Czech legal regulation because the current Tax law has passed thought essential changes. At first the author would like to deal with the theoretical aspects of legal subjectivity with focus on the public and mainly financial law. Then, the basic legal regulation, the Act No. 280/2009 Coll., Tax Code, as amended, and the attached legal regulation, will be introduced. Also the changes in the organization of the Tax Administration in the Czech Republic, implemented by the new Act No. 456/2011 Coll., on Financial Administration in the Czech Republic, as amended, will be analyzed, and also the regulation of the Customs Administration will be mentioned as an execution of the Tax Administration sensu stricto and sensu largo with duties administration, as well.
dcterms:title
Subjects of the Tax Law Subjects of the Tax Law
skos:prefLabel
Subjects of the Tax Law Subjects of the Tax Law
skos:notation
RIV/00216224:14220/13:00072645!RIV14-MSM-14220___
n16:predkladatel
n17:orjk%3A14220
n3:aktivita
n20:I
n3:aktivity
I
n3:dodaniDat
n12:2014
n3:domaciTvurceVysledku
n8:8145245
n3:druhVysledku
n9:C
n3:duvernostUdaju
n19:S
n3:entitaPredkladatele
n10:predkladatel
n3:idSjednocenehoVysledku
108864
n3:idVysledku
RIV/00216224:14220/13:00072645
n3:jazykVysledku
n13:eng
n3:klicovaSlova
tax law; tax subject; tax payer; tax administration
n3:klicoveSlovo
n15:tax%20subject n15:tax%20administration n15:tax%20payer n15:tax%20law
n3:kontrolniKodProRIV
[FC7FA3FC816E]
n3:mistoVydani
Omsk
n3:nazevEdiceCisloSvazku
Neuveden
n3:nazevZdroje
Problems of application of tax law in Central and Eastern European Countries
n3:obor
n11:AG
n3:pocetDomacichTvurcuVysledku
1
n3:pocetStranKnihy
520
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n12:2013
n3:tvurceVysledku
Czudek, Damian
s:numberOfPages
8
n4:hasPublisher
Omsk F. M. Dostoevsky State University
n5:isbn
9785777916280
n18:organizacniJednotka
14220