Komparace soudní, správní a daňové exekuce

Abstract

This thesis deals with a comparison of judicial, administrative and tax execution. The aim of it is to provide readers with a unified view of executive law, to compare the individual types of execution thus to find out common and different features and consider present legal regulation. Information is drawn from legal regulations and professional publications dealing with this topic. To elaborate this thesis the methods of analysis and comparison will be used. The thesis is divided into 3 parts. The first chapter describes the basic terms of executive law, present legal regulation and different means of execution. The further part is focused on particular types of executive procedure, by which judicial execution, execution provided by court executors, tax and administrative execution are meant; each type of execution is determined by execution procedure, execution process itself and here execution expenses must be considered as well. The third part is devoted to comparison of above mentioned execution types being seen from different points of view such as legal regulation, initiation of execution procedure, expenses etc.