Zajišťovací příkaz a jeho využívání Finanční správou České republiky – Petr Kopřiva
Petr Kopřiva
Master's thesis
Zajišťovací příkaz a jeho využívání Finanční správou České republiky
Hedge command and it's using by the Tax Authorities of the Czech Republic
Abstract:
Tato diplomová práce na téma „Zajišťovací příkaz a jeho využívání Finanční správou České republiky“ si klade za cíl analyzovat dostupnou literaturu a judikaturu týkající se zejména zajišťovacích příkazů a související tématiky a dále posoudit, zda správce daně vždy postupoval v souladu s platnou legislativou a případně nabídnout návrhy k minimalizaci těchto negativních excesů.Abstract:
This diploma thesis on the topic "Hedge command and its use by the Financial Administration of the Czech Republic" aims to analyze the available literature and case law concerning especially hedge commands and related topics and assess whether the tax administrator has always acted in accordance with applicable legislation and offer proposals to minimize these negative excesses.
Language used: Czech
Date on which the thesis was submitted / produced: 30. 4. 2021
Identifier:
https://is.slu.cz/th/prkjf/
Thesis defence
- Date of defence: 27. 5. 2021
- Supervisor: JUDr. Eva Ondřejová, Ph.D.
- Reader: Ing. Tomáš Goláň
Citation record
ISO 690-compliant citation record:
KOPŘIVA, Petr. \textit{Zajišťovací příkaz a jeho využívání Finanční správou České republiky}. Online. Master's thesis. Opava: Silesian University in Opava, Faculty of Public Policies in Opava. 2021. Available from: https://theses.cz/id/24y4n0/.
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Institution archiving the thesis and making it accessible: Slezská univerzita v Opavě, Fakulta veřejných politik v OpavěSilesian University in Opava
Faculty of Public Policies in OpavaMaster programme / field:
Social Policy and Social Work / Public Administration and Social Policy
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