object(Publication)#804 (6) { ["_data"]=> array(28) { ["id"]=> int(4961) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2017-06-30" ["lastModified"]=> string(19) "2021-06-21 11:18:14" ["sectionId"]=> int(31) ["seq"]=> int(0) ["submissionId"]=> int(4840) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2020) ["issueId"]=> int(39) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(4) "5-16" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2017.1.1" ["abstract"]=> array(2) { ["en_US"]=> string(494) "

This article aims towards an analysis of the Slovak Statutory General Anti-Abuse Rule (henceforth GAAR) which entered into force under the initiatives of the EU and OECD on 1 January 2014. The article provides an analysis of the particular construction elements of the implemented GAAR with respect to the European Court of Justice (henceforth ECJ) case law and GAAR legislative practice at EU level, which is seemingly, with regard to the Anti-Tax Avoidance Directive GAAR, unstoppable.

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The paper deals with Tax Procedure Code in the Czech Republic. The aim of this paper is to describe the Czech Tax Procedure Code and to present and evaluate its significant possible change. The basic principles of the Czech Tax Procedure Code are set out and the basic structure of the Tax Procedure Code is introduced. The study concludes that the tax procedure has been successfully codified in the Czech Republic. The adoption of Tax Procedure Code is a great achievement and the result of many years of work undertaken to preserve the autonomy of the tax procedure. Then the article is focused on the considered change of Tax Procedure Code related to the principle of tax self-assessment and tax additional self-assessment. It is further concluded that every tax in the broad sense should have a clearly stated model which is applicable for its assessment. Establishing the tax self-assessment and tax additional tax-assessment regime could make the examination stage of tax administration much clearer.

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In this article, the author discusses a brief definition of principles and fundamentals from a theoretical and legal point of view. Based on this division, the author characterizes and mentions principles and fundamentals that are applicable in a tax administration. The paper differentiates between the basic fundamentals of tax administration and the further fundamentals of tax administration. In this respect the author draws attention to the unnamed further fundamentals of tax administration which, until now, were not named by the theory of law. In the article the author mentions these fundamentals, analyses them and finds their application in tax administration. In particular, the author refers to the fundamentals of monetary fulfilment in tax administration, the definition of which can serve the better understanding of the nature of tax evasions and the improvement of the combat against them. 

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The system-wide regulation of taxes in Hungary clearly represents the lawmakers’ constant strive for making the law up-to-date. Currently, Hungary has approximately 60 types of taxes or fees, and it is a huge challenge to fulfill tax policy aims in order to make the regulation suitable for all of them. In recent years, tax authorities – given by the possibilities of the regulation – have introduced numerous, specific tax control methods, while some of these provide interesting legal solutions, but more importantly several of them have significant impact on taxpayers. The study introduces applicational experiences with some of these.

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object(Publication)#149 (6) { ["_data"]=> array(28) { ["id"]=> int(4965) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2017-06-30" ["lastModified"]=> string(19) "2021-06-21 12:38:46" ["sectionId"]=> int(74) ["seq"]=> int(1) ["submissionId"]=> int(4844) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["copyrightYear"]=> int(2020) ["issueId"]=> int(39) ["licenseUrl"]=> string(49) "https://creativecommons.org/licenses/by-nc-nd/4.0" ["pages"]=> string(5) "43-55" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2017.1.5" ["abstract"]=> array(2) { ["en_US"]=> string(551) "

Tax audit is a significant control mechanism nowadays, particularly in the context of increasing tax evasion and tax fraud. Taxable entities are obliged to tolerate the performing of tax audit for a certain statutory period. But what if the tax audit exceeds this statutory time limit? What impact does it have on the status of the taxable entity? Regarding the length of the tax audit, we will deal with the impact of the interest on value added tax refund on the status of the taxable entity. Will this interest contribute to its improvement?

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