Securing Order
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RIS BIB ENDNOTESecuring Order
Publication date: 30.09.2019
Financial Law Review, 2019, Issue 15 (3)/ 2019, pp. 20-37
https://doi.org/10.4467/22996834FLR.19.012.11268Authors
Securing Order
A securing order is a very effective tool to fight tax frauds in the Czech Republic but it is also considered to be a rather drastic restrictive measure which may have a significant impact on tax subjects’ property and - in some cases - their very existence. This article explores the mechanism of application of a securing order with the aim of informing readers of its advantages and disadvantages. It also focuses on importance of an independent judicial review of decisions made by administrative authorities. At the end of the article the author draws some conclusions and he tries to generalize them to be applicable to other instruments of the tax law as well - including foreign ones.
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Information: Financial Law Review, 2019, Issue 15 (3)/ 2019, pp. 20-37
Article type: Original article
Faculty of Law,
Masaryk University, Brno
Czech Republic
Published at: 30.09.2019
Article status: Open
Licence: CC BY-NC-ND
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-Publication languages:
English