- Tytuł:
- Anatocism in the Czech Tax Law
- Autorzy:
- Feldek, Michael
- Powiązania:
- https://bibliotekanauki.pl/articles/2151011.pdf
- Data publikacji:
- 2022-03-31
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax
law
tax administration
interest
anatocism
judicial review - Opis:
- The paper examines legal disputes regarding the possibility of taking interest of interest (anatocism) payed by the tax administrators in the Czech legal order. The aim of this paper is to assess the outcome of the above-mentioned disputes and to determine whether the current legislation still allows taking interest on interest in tax law. Author draws conclusions mainly from case law of the Czech Supreme Administrative Court and uses analysis, synthesis and descriptive method.
- Źródło:
-
Financial Law Review; 2022, 25, 1; 179-186
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł