Set-off of overpaid tax caused by illegal tax enforcement - lawful protection of public budgets incomes?

Abstract

The article deals with legal regulation of Tax Procedure Code (Act No. 280/2009 Coll.) which allows the tax administrator to use an overpaid tax arising from unlawful enforcement, as a tax payment in case of other taxpayer's arrears. It examines relation between sound and effective tax administration and the fact that the public entity has breached its duty.

Keywords

• Set-off
• overpaid
• caused
• illegal
• tax
• enforcement
• lawful
• protection
• public
• budgets
• incomes?