Publication at Faculty of Law |
2014
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.