Tax penalty payment and the “non bis in idem” principle

The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between pena...

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Bibliographic Details

Published in:	Правоприменение
Main Author:	M. Karfíková
Format:	Article
Language:	Russian
Published:	Dostoevsky Omsk State University 2017-10-01
Subjects:	public law tax law tax procedure law taxes tax laws tax procedure code tax penalty payment czech republic
Online Access:	https://enforcement.omsu.ru/jour/article/view/95