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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Detaylı Bibliyografya
Yazar: M. Karfíková
Materyal Türü: Artigo
Dil:Russo
Baskı/Yayın Bilgisi: Dostoevsky Omsk State University 2017-10-01
Seri Bilgileri:Pravoprimenenie
Konular:
public law
tax law
tax procedure law
taxes
tax laws
tax procedure code
tax penalty payment
czech republic
Online Erişim:https://enforcement.omsu.ru/jour/article/view/95
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