The Changes of Tax Law in Connection with Recodification of Private Law Cover Image

Změny daňového práva v souvislosti s rekodifikací soukromého práva
The Changes of Tax Law in Connection with Recodification of Private Law

Author(s): Radim Boháč
Subject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: tax law; private law; recodification; changes

Summary/Abstract: The article focuses on the description, analysis and evaluation of the most significant changes of the tax law adopted in connection with the recodification of private law. The aim is to introduce the basic approaches, principles and practices affecting the tax law by recodification of private law. Mentioned are substantive and terminological changes associated with the recodification of private law. Is also discussed changes unrelated to the recodification of private law which are currently in the tax law changes related to the recodification of private law made. Attention is also given to legislative concept.

  • Issue Year: 59/2013
  • Issue No: 3
  • Page Range: 19-36
  • Page Count: 18
  • Language: Czech