Pořádková pokuta a pokuta za nesplnění povinnosti nepeněžité povahy
Disciplinary fine and responsability for the breach of non-pecuniary obligation

Summary/Abstract: The article is focused on the two consequences of breach of duty in the tax administration, namely a disciplinary fine and responsibility for the breach of non – pecuniary obligation. The subject of interest is the changes in the legal regulation and their analysis, including an analysis of the amount of these sanctions connected with the Financial Administration from their effectiveness in the Tax Code.

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