Procesní postavení právnických osob dle nového daňového řádu

Abstract

Bachelor thesis takes the task with the issue of the status of legal entities, of their obligations and rights under the action of Act No. 280/2009 Coll., tax law effective from the 1st January 2011, and points out the changes to the original Act No. 337/1992 Coll., administration of taxes and fees, explanation and comparison of various technical terms used in both legal standards, execution and introduction of different parts of the Act No. 280/2009 Coll., tax rules and alerts to key changes particular relating to the operating legal entities, either in financial, services, information technology or also in manufacturing and industry. In the final section the thesis points out the shortcomings of the current version of the low and provides options for solving fiscal and administrative situations, drawing also from legislation of a similar law of the Slovak Republic.