Právo na informácie v správe daní
Right for Information in the Tax Administration

Summary/Abstract: The aim of the article is to analyze the right for information in the tax administration. The tax secret is in general, but not completely, defined in the Tax Code which is the procedural legal regulation. The legislation also defines some restrictions of the right for information. The Tax Code enumerates information which discovery is not considered as the breach of the tax secret and subjects who are qualified to learn the tax secret. In the article the author proposes changes of the current legal regulation and also deals with administrative and criminal liability in the examined area.

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