Tax penalty payment and the “non bis in idem” principle

The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between pena...

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Bibliografski detalji
Glavni autor: M. Karfíková
Format: Artigo
Jezik:Russo
Izdano: Dostoevsky Omsk State University 2017-10-01
Serija:Pravoprimenenie
Teme:
public law
tax law
tax procedure law
taxes
tax laws
tax procedure code
tax penalty payment
czech republic
Online pristup:https://enforcement.omsu.ru/jour/article/view/95
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