Remedial and supervisory measures in tax procedure The major aim of my thesis is to characterise and analyze each legal means of protection used in tax procedure with putting emphasize on conditions of using them and ways of protection they providing especially the taxable entities. The next purpose is to compare the selected aspects of the remedial and supervisory measures according to the current and previous legislation. The main part of my work focuses on the remedial and supervisory measures regulated by a Tax Procedure Code, but there are briefly mentioned other legal means of protection contained in the same act and also the judicial means of protection regulated by the relevant procedure codes. The analysis of these legal instruments is based on diction of the legislation and also the relevant judicial decisions. The thesis points out the disputable provisions of their regulation in the Tax Procedure Code too. My thesis is composed, besides Introduction and Conclusion, of other five chapters, mainly dealing with each of the remedial and supervisory measures. Chapter One defines the basic terms used in my work and characterises generally legal means of protection coming into consideration in tax procedure. This chapter is divided into three parts. Part One illustrates possible division of...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:325523 |
| Date | January 2013 |
| Creators | Dědková, Eva |
| Contributors | Karfíková, Marie, Boháč, Radim |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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