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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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