Opravné prostředky v daňovém řízení
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Authors
Militká, Iva
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor thesis deals with discretionary remedies in tax procedure and executive board processes in case of appeal. There are mentioned findings from judicial practice and executive practice and newly rising tax system.
Practical part deals with by two pivotal findings of Constitutional Court. There is present statistic of Financial Court in Ostrava.
Objective of this bachelor thesis is explained principles and executive board processes and outline possibilities of control preserve law of tax subjects in tax system.
Description
Import 29/09/2010
Subject(s)
Tax Office, Tax control, Financial Court, Law of tax administration and charges., tax system, tax subject, Constitutional Court, tax administrator, decision, foreclosure period, appeal, authority of appeal, The Supreme Administrative Court, Declaration of Basic Rights