Právní regulace nepřímých daní v České republice
| Title in English | Legal regulation of indirect taxes in the Czech republic |
|---|---|
| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Current questions of the efficiency of public finance, financial law and tax law in the countries of Central and Eastern Europe |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Czech republic; public finance; financial law; tax law; indirect taxes; Custom Codex; custom administration; local finance office; Tax and Charges Administration Act |
| Description | Legal reguation of indirect taxes in the Czech republic is influenced by EU dierectives. These directives assign basic framework, principles, definitions and institutes that are obligatory implemented into domestic regulation. The application and the interpretation will be influenced by the European practice. Now excise taxes are administered by the Custom Administration of the Czech republic with subsidiarity application of European Custom Codex to Tax and Charges Administration Act. VAT is admistered in system "divided administration" by local finance offices (domestic turnover) and by custom offices (import-export). |
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