Specializovaný finanční úřad jako nový subjekt daňové správy
| Title in English | Specilized Financial Authority – New Entity within the Tax Administration |
|---|---|
| Authors | |
| Year of publication | 2012 |
| Type | Article in Proceedings |
| Conference | Sborník CEPS MU: Vybrané příspěvky k tematické náplni modulů projektu Centrum ekonomických a právních studií Masarykovy univerzity (reg. č. CZ.1.07/2.4.00/12.0055) |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | specialized tax authority; tax administration; local financial authorities; specified entities |
| Description | The Specialized financial authority, which has been established as of 1 January 2012, represents a new entity within the tax administration in the Czech Republic. The establishment means an implementation of an approach towards particularly defined tax payers which has been successfully applied in other European states, and partially also in the Czech Republic. This paper provides a summary of activities and legislation of this specialized authority. |
| Related projects: |