National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
Legal aspects of tax execution and its implementation in tax offices
Rerková, Nina ; Trechová, Alena (referee) ; Musilová, Helena (advisor)
This bachelor thesis describes main problems in execution of legal tax proceedings. It’s main focus is to provide analysis of legal regulations related to exacting of back taxes by tax administrators in the Czech Republic. Simultaneously, this paper’s objective is to seek gaps in our legal system, which could lead to lowered effectiveness in exacting of back taxes.
Enforcement of administrative decisions
Gebouský, Lukáš ; Kopecký, Martin (advisor) ; Rajchl, Jiří (referee)
This Master thesis is about the issue of execution of administrative decision, which are regulated in the Administrative Procedure Code. The thesis deals with the concept of Enforcement order and it defines the key points of enforcement order. This thesis seeks also to put this kind of enforcement in context with administrative proceeding and to describe every step before start of execution and also how to start process of execution. In chapter which contains process of execution itself, thesis examines procedural requirements of Execution's attachment, kinds of execution and order of steps done by an administrative authority. Thesis describes specific points of each kind of making an execution and it seeks to find characteristics of every kinds of administrative execution. Thesis seeks how to make execution without any violation of laws and maxims established by administrative law and without violation of laws and maxims from another branches of law too. Thesis is focused on executions on kind, which contains E.G. Eviction, removing of movable property (including rules about personal searching and flat's searching), enforcement fine etc. Executions in money are introduced only marginally in thesis and it describes issues in locations and competence of administrative authorities. Thesis contains...
Private distrainor in terms of Czech law
Sefzig, Petr ; Matula, Miloš (advisor) ; Dittrich, Michal (referee)
This thesis deals with the institute of private distrainor in terms of its position in the Czech legal order. It outlines the history of enforcement process and discusses the powers of the private distrainors in accordance with the relevant laws. The theoretical part describes the functioning of various mechanisms in the enforcement proceedings, with an emphasis on the most common types of acts. In the analytical part it focuses on the changes made in 2015 and further analyzes prepared or discussed changes in enforcement proceedings. Specific problems closely connected with the institute of private bailiff are described and at the same time there are suggested possible solutions to these problems.
Legal aspects of tax execution and its implementation in tax offices
Rerková, Nina ; Trechová, Alena (referee) ; Musilová, Helena (advisor)
This bachelor thesis describes main problems in execution of legal tax proceedings. It’s main focus is to provide analysis of legal regulations related to exacting of back taxes by tax administrators in the Czech Republic. Simultaneously, this paper’s objective is to seek gaps in our legal system, which could lead to lowered effectiveness in exacting of back taxes.

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