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Zajišťovací příkazy v teorii a praxi finanční správy a správních soudů

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Název: Zajišťovací příkazy v teorii a praxi finanční správy a správních soudů
Alternate Title: Securing orders in theory and practice of the financial government and administrative courts
Autoři: Vondráková, Michala
Thesis Advisors: Boháč, Radim, Vybíral, Roman
Rok vydání: 2020
Sbírka: Czech ETDs
Témata: správa daní, daňový řád, Securing order, tax government, zajišťovací příkaz, tax procedure code
Popis: Securing orders in theory and practice of the financial government and administrative courts Abstract This work explains the institute of securing order, as defined in Act n. 280/2009, Coll., tax code. The aim of this thesis is to analyze how the securing orders were used by the Financial government and consequently judged by the Supreme Administrative Court of the Czech Republic. The first part of the work in concerned with the theory of securing orders, meaning their function, the way they are used and conditions for use as well as their termination. In this part, there are also the statistics of their use issued by the Financial government. This part of the work is based on commentaries of the Tax Code by Baxa and Kaniová, and Lichnovský, also a new publication by Vladimír Balcar and articles by experts on this topic from the ranks of tax advisors, Tomáš Hajdušek and Jan Rambousek. The second part of the work contains a description of five court decisions that prove that the institute is neither negative nor positive by itself, but it depends on its use by the Financial government. As an illustration, I chose cases that either confirm or reverse the securing orders. Specifically, in the second part I describe the following cases: the case of Českomoravská olejářská komanditní společnost (4 Afs 22/2015-...
Original Identifier: oai:invenio.nusl.cz:411528
Druh dokumentu: masterThesis
Jazyk: Czech
Dostupnost: http://www.nusl.cz/ntk/nusl-411528
Rights: info:eu-repo/semantics/restrictedAccess
Přístupové číslo: edsndl.nusl.cz.oai.invenio.nusl.cz.411528
Databáze: Networked Digital Library of Theses & Dissertations
Popis
Abstrakt:Securing orders in theory and practice of the financial government and administrative courts Abstract This work explains the institute of securing order, as defined in Act n. 280/2009, Coll., tax code. The aim of this thesis is to analyze how the securing orders were used by the Financial government and consequently judged by the Supreme Administrative Court of the Czech Republic. The first part of the work in concerned with the theory of securing orders, meaning their function, the way they are used and conditions for use as well as their termination. In this part, there are also the statistics of their use issued by the Financial government. This part of the work is based on commentaries of the Tax Code by Baxa and Kaniová, and Lichnovský, also a new publication by Vladimír Balcar and articles by experts on this topic from the ranks of tax advisors, Tomáš Hajdušek and Jan Rambousek. The second part of the work contains a description of five court decisions that prove that the institute is neither negative nor positive by itself, but it depends on its use by the Financial government. As an illustration, I chose cases that either confirm or reverse the securing orders. Specifically, in the second part I describe the following cases: the case of Českomoravská olejářská komanditní společnost (4 Afs 22/2015-...