Vybrané zásady daňového konania tak, ako ich nepoznali klasické rozprávky
Certain principles of tax procedure in the way not recognised by classic fairy tales

Summary/Abstract: As we imagine the tax levy and collection process according to a classic fairy tale, there can be found too many aspects in contrary with the rule of law therein. The paper therefore deals with the principles that necessarily govern tax procedure to secure the fiscal needs of the state together with protection of rights and legitimate interests of tax payers and third persons.

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