Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:327431 |
| Date | January 2013 |
| Creators | Alexa, Karel |
| Contributors | Marková, Hana, Novotný, Petr, Karfík, Zdeněk |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/doctoralThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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