Vybrané právní aspekty prominutí (příslušenství) daně a mimořádného odpuštění daně
Selected legal aspects of tax remission (accessories) and extraordinary tax remission
Author(s): Zdenka PapouškováSubject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Univerzita Palackého v Olomouci
Keywords: tax law; tax administration; tax; tax accessories; remission of tax; extraordina¬ry remission of tax
Summary/Abstract: In addition to the change in the penalty system from 2021, it is necessary to focus attention on the institute of tax remission (accessories), which has been amended several times in the Tax Code. This article deals, in particular, with the analysis of the development of the legal regulation of tax remission (accessories) leading to the amend¬ment effective from 2021, pointing out some of its shortcomings and comparing the legal aspects of the essence of the institutes of tax remission (accessories) and extraordinary remission of certain tax debts.
Journal: Acta Iuridica Olomucensia
- Issue Year: 18/2023
- Issue No: 2
- Page Range: 180-200
- Page Count: 21
- Language: Czech