- Author
- Moskvičová Mária
- Title
- Podstata a zásady daňového exekučného konania v daňovom práve na Slovensku
Foundation and Principles of Tax Execution Pursuance in Tax Laws in the Slovak Republic - Source
- Humanum. Międzynarodowe Studia Społeczno-Humanistyczne, 2008, nr 2 (2), s. 171-178
Humanum. International Social and Humanities Studies - Keyword
- Prawo, Prawo podatkowe, System podatkowy
Law, Tax regulations, Tax system - Note
- summ
- Country
- Republika Słowacka
Slovak Republic - Abstract
- Tax execution pursuance and tax pursuance are important tax legal institutions which were established effectively from 1. September 1999.These institutions modified these former laws concerning enforcement of tax payments through this tax pursuance. The author´s main focus in this article is centered on tax execution pursuance and on the legal principles of law and the foundation of tax execution. In this connection we will concentrate on rules regarding right exclusivity and the process of carrying out tax execution pursuance and also the beginning of fulfilment of tax execution pursuance communique and the obligation to investigate fulfilment of conditions for implementing this pursuance adequacy to the extent of tax execution and so on ....(original abstract)
- Full text
- Show
- Bibliography
-
- Babčák, V.: Daňové právo procesné, ATOM computers, Košice, 2000, s. 335,
- Babčák, V.: Daňové právo, UPJŠ, Košice, 2005, s. 364.
- Babčák, V.: Daňové právo, UPJŠ, Košice, 2005, s. 206;
- Babčák, V.: Daňové (Exekučné) konanie, Veda, vydavateľstvo SAV, Bratislava, 2005, s. 36.
- Cited by
- ISSN
- 1898-8431
- Language
- slo
