Daňová kontrola v judikatuře

Abstract

This thesis is focused on the issue of tax control. The aim of the thesis is to assess the individual phases of the control, thus initiation, progress or termination of the tax control. Legal disputes of this field are issued by the Supreme Administrative Court and there are 3 its decisions analyzed and evaluated here. The theoretical part of the thesis is focused on primary terms that are closely related to tax control. This section also describes the tax process, tax administration, tax procedure and tax control. Last but not least, the individual principles of tax control are defined here. Individual phases of the tax control provided based on the Act No. 280/2009 Coll., tax order are described by description method. In the practical part of the thesis, there are 3 practical examples of the Supreme Administrative Court described and analyzed from the point of view of both controlling office and tax subject.