PL EN


2019 | 15(3) | 20-37
Article title

Securing Order

Content
Title variants
PL
Securing Order
Languages of publication
EN
Abstracts
PL
A securing order is a very effective tool to fight tax frauds in the Czech Republic but it is also considered to be a rather drastic restrictive measure which may have a significant impact on tax subjects’ property and - in some cases - their very existence. This article explores the mechanism of application of a securing order with the aim of informing readers of its advantages and disadvantages. It also focuses on importance of an independent judicial review of decisions made by administrative authorities. At the end of the article the author draws some conclusions and he tries to generalize them to be applicable to other instruments of the tax law as well - including foreign ones.
Keywords
Year
Issue
Pages
20-37
Physical description
Dates
published
2019-09-30
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ojs-issn-2299-6834-year-2019-issue-15_3_-article-3736
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