Obecně ke vztahu rekodifikace soukromého práva a daňových zákonů
Generally to the Relation Between Re-Codification of Private Law and Tax Legislation
Author(s): Marie KarfíkováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: re-codification; tax legislation; senate statutory measures
Summary/Abstract: The paper analyzes the correlation between changes in the tax legislation and the process of re-codification of Private Law. It describes the specific position of the tax legislation in the legal order of the Czech Republic, as well as the development of the legislative process leading to the approval of the Senate Statutory Measures in the tax area. The paper also contains a brief description of the most important substantive and terminological changes in the Tax Law as a whole.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 59/2013
- Issue No: 3
- Page Range: 9-17
- Page Count: 9
- Language: Czech