Právo na informácie pri správe daní
Freedom to Receive and Impart Information and Tax
Author(s): Ľubica MasárováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Palackého v Olomouci_1
Keywords: right to information; access to information; tax administration; tax secrecy;
Summary/Abstract: The paper deals with the prohibition of publication of audio, visual and audio-visual recordings of the acts of the tax administration which is embedded in the Tax code. The author confronts the legislation in question with the right to receive and impart information guaranteed in the Constitution of the Slovak Republic and in the European Convention on Human Rights.
Journal: Acta Iuridica Olomucensia
- Issue Year: 11/2016
- Issue No: 2
- Page Range: 87-95
- Page Count: 9
- Language: Slovak
