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National Repository of Grey Literature

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Excise taxes in the case law of the Supreme Administrative Court Pajerková, Jana ; Říhová, Lucie (advisor) ; Kučerová, Zuzana (referee) Bachelor thesis deals with the importance of practice of The Supreme Administrative Court relating to excise taxes. The emphasis is mainly put on clear and transparent interpretation of the controversial provisions of the act in accordance with the decisions of The Supreme Administrative Court. At the beginning of this thesis is a summary of the most important national and European legislation regulating excise taxes. The thesis also includes the interpretation of the main principles of excise taxes. Detailed record

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