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National Repository of Grey Literature

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Charakteristika daňových zástupců v daních ze spotřeby Měchurová, Dita ; Svátková, Slavomíra (advisor) S daňovými zástupci se v ČR setkáváme v oblasti spotřebních daní, v jiných členských státech Evropské unie i v dani z přidané hodnoty. Tato bakalářská práce zpracovává postavení daňových zástupců v ČR a jiných členských státech Evropské unie z pohledu jejich práv a povinností. Cílem je zhodnotit postavení daňových zástupců ve vybraných členských státech a zjistit, jakým způsobem tyto státy upravily ve svých daňových zákonech postavení daňových zástupců, které je velmi všeobecně upraveno v příslušných směrnicích Evropské unie. Detailed record

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