Daňové úroky a zásada zákazu anatocismu
Tax Interest and the Principle of the Prohibition of Anatocism

Summary/Abstract: The article deals with the issue of tax interests and the principle of prohibition of anatocism in the Czech tax law. Individual types of tax payment offenses and related sanctions are defined in the text. Subsequently the mutual relationship among tax interests is analyzed with regard to the assessment of the question of admissibility of interest from interests.

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