Surcharges and Penalties in Tax Law

The chapter informs on taxpayer and third-party duties in tax proceedings, brings definition and categorization of different types of surcharges and penalties, and the catalogue of attributes of surcharges and penalties in the Czech Republic. It analyzes the legal protection of the taxpayer and third parties and the deductibility of surcharges

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Year of publication:	2016
Authors:	Moravec, Lukas
Other Persons:	Radvan, Michal (contributor)
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Steuerrecht \| Tax law \| Strafe \| Punishment \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (19 p)
Series:	Seer, R., Wilms, A. L.. Surcharges and Penalties in Tax Law. Amsterdam: International bureau of Fiscal Documentation, 2016. pp. 259-282. EATLP International Tax Series ; vol. 14. ISBN 978-90-8722-371-7
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 7, 2016 erstellt
Other identifiers:	10.2139/ssrn.2791328 [DOI]
Classification:	H20 - Taxation, Subsidies, and Revenue. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012989644