13:27 Feb 17, 2011 |
Czech to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Hannah Geiger (X) United States Local time: 18:01 | ||||||
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Summary of answers provided | ||||
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4 +1 | tax payment proceeding(s) |
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4 | tax enforcement proceedings |
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3 | handling of tax payments |
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3 | tax payment procedure |
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Discussion entries: 1 | |
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handling of tax payments Explanation: could be... |
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tax payment procedure Explanation: x |
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tax payment proceeding(s) Explanation: The Tax Procedure Code also states when the time-limit for determining taxes does not run. Unlike the previous legislation, it specifically states that the time-limit does not run when proceedings relating to the determination of taxes are held before the Constitutional Court. Previously it did not run if proceedings were held before regional courts and the Supreme Administrative Court which will also apply under the new Tax Procedure Code. Accommodating a claimant in administrative proceedings To conclude, the Tax Procedure Code introduces the institute of accommodating a claimant in administrative court proceedings, which means that under the relevant provision of the Administrative Procedure Code a claimant who by means of an action against a decision of an administrative body seeks cancellation of the tax administrator’s decision may be accommodated. In these proceedings the decision may not be overruled to the claimant’s detriment. No appeal is admissible against the new decision in the matter due to the principle that a decision must not be overruled to the claimant’s detriment and the fact that the claimant has the possibility to proceed in court proceedings if it is not satisfied with the result of the audit proceedings. The introduction of this institute may be considered a positive change as it may contribute to the accelerated progress of the administrative courts in situations where the tax administrator decides in the course of court proceedings to accommodate the taxpayer. The tax administrator may already do this during court proceedings and does not have to await a final court decision which will refer the matter back to the tax administrator. http://www.hg.org/article.asp?id=20960 -------------------------------------------------- Note added at 1 hr (2011-02-17 14:31:14 GMT) -------------------------------------------------- jelikož máte řízení třikrát, tak je to myslím ve smyslu proceeding(s) |
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tax enforcement proceedings Explanation: rizeni navazujici na rizeni nalezaci (proto enforcement) |
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