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Remedial and supervisory measures in tax procedure
Kacálková, Lenka ; Karfíková, Marie (advisor) ; Vybíral, Roman (referee)
Corrective and supervisory means in tax proceedings This diploma thesis deals with a detailed analysis of corrective and supervisory means, which are intended to defend a tax subject against the decisions of a tax administrator. The main objective of this thesis is to characterize various institutes of corrective and supervisory means and to define in what circumstances and under what conditions they can be used. In the context of the explanation, the current and previous legislation of these institutes are compared, with the intention to mention the most important changes. Another objective of this thesis is to compare our legislation with the relevant regulations in the Slovak Republic. It is my intention, during the explanation, to point out possible imperfections or, contrarily, the benefits of our current legislation. This thesis consists of an introduction, eight chapters, and a conclusion. The introduction consists primarily of the list of objectives of this thesis and its content structure. The first chapter deals with historical development of legal regulation of the procedural tax law in our country, but within the explanation, there is also a comparison of the corrective and supervisory means contained in the Tax Procedure Code with the antecedent legislation in the Act on Administration...
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Remedial and supervisory measures in tax procedure
Dědková, Eva ; Karfíková, Marie (advisor) ; Boháč, Radim (referee)
Remedial and supervisory measures in tax procedure The major aim of my thesis is to characterise and analyze each legal means of protection used in tax procedure with putting emphasize on conditions of using them and ways of protection they providing especially the taxable entities. The next purpose is to compare the selected aspects of the remedial and supervisory measures according to the current and previous legislation. The main part of my work focuses on the remedial and supervisory measures regulated by a Tax Procedure Code, but there are briefly mentioned other legal means of protection contained in the same act and also the judicial means of protection regulated by the relevant procedure codes. The analysis of these legal instruments is based on diction of the legislation and also the relevant judicial decisions. The thesis points out the disputable provisions of their regulation in the Tax Procedure Code too. My thesis is composed, besides Introduction and Conclusion, of other five chapters, mainly dealing with each of the remedial and supervisory measures. Chapter One defines the basic terms used in my work and characterises generally legal means of protection coming into consideration in tax procedure. This chapter is divided into three parts. Part One illustrates possible division of...
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