Analýza vlivu soudních rozsudků na procesní řízení v rámci daňové kontroly

Abstract

This thesis is focused on analyzing of court rulings to practical execution of tax law and process of tax search.. Practical cases described in this paper are demonstrating the fact that if the tax search would be strictly performed in the scope defined by the tax law without reflecting the existing court rulings, such acting would inevitably resulted in lawless process of whole tax search.The thesis is prepared utilising several year's skills and experiences gathered in the position of tax office search department.