Zaistenie úhrady dane so zameraním na inštitút zaisťovacieho príkazu a jeho aplikáciu v praxi – Bc. Silvia Hudáčková
Bc. Silvia Hudáčková
Master's thesis
Zaistenie úhrady dane so zameraním na inštitút zaisťovacieho príkazu a jeho aplikáciu v praxi
Ensuring the Tax Payment with a Focus on the Security Order and its Practice Application
Abstract:
This thesis addresses the issue of tax payment ensuring according to the Tax Code with focus on a specific tax securement institute represented by a securing order and its practice application both in judicial and administrative praxis. First of all, the author defines the securement institute and pays a special attention to tax securement institute and legal instruments that are available to a tax …moreAbstract:
Diplomová práca sa venuje problematike zaistenia daní podľa daňového řádu so zameraním na špecifický zaisťovací inštitút, ktorým je zaisťovací príkaz a na jeho aplikáciu v súdnej a správnej praxi. V prvom rade sa autorka zameria na charakteristiku inštitútu zaistenia s akcentom na zaistenie dane a na právnu úpravu nástrojov, akými správca dane v rôznych situáciách pri zaistení dane disponuje. Ďalej …more
Language used: Slovak
Date on which the thesis was submitted / produced: 29. 3. 2019
Identifier:
https://is.muni.cz/th/y5rgz/
Thesis defence
- Date of defence: 4. 6. 2019
- Supervisor: Dr Mgr. Damian Czudek, Ph.D.
- Reader: doc. JUDr. Ing. Michal Radvan, Ph.D.
Citation record
ISO 690-compliant citation record:
HUDÁČKOVÁ, Silvia. \textit{Zaistenie úhrady dane so zameraním na inštitút zaisťovacieho príkazu a jeho aplikáciu v praxi}. Online. Master's thesis. Brno: Masaryk University, Faculty of Law. 2019. Available from: https://theses.cz/id/jlotqq/.
Full text of thesis
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Published in Theses:- světu
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Institution archiving the thesis and making it accessible: Masarykova univerzita, Právnická fakultaMasaryk University
Faculty of LawMaster programme / field:
Law and Legal Science / Law
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