The thesis is concerned with internal normative acts in the field of tax procedural law. Theoretical part of this work is based on current literature and relevant case law of the Constitutional Court of the Czech Republic and the Supreme Administrative Court of the Czech Republic. All findings of the theoretical part are used and analysed in the practical part - in the field of tax procedural law. The thesis consists of five chapters. These chapters are subdivided into several parts to obtain comprehensibility of this thesis. The first chapter deals with the term tax procedural law and its classification in the system of law. Tax procedural law is a part of the legal area of tax law. Tax law is included in the legal branch of financial law and that is why both tax and financial law are defined in this chapter. Finally, this chapter focuses on subjects of tax administration (including description of basis of organization structure of Financial and Customs Administration of Czech Republic). The second chapter clarifies the definition of the sources of law. It is particularly focused on formal sources of law because the ability to recognise formal sources of law is crucial for further analysi in the third and the fifth chapter. Formal sources of tax law in the Czech Republic are described at the end...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:337214 |
| Date | January 2015 |
| Creators | Sládková, Tereza |
| Contributors | Boháč, Radim, Vybíral, Roman |
| 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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