Tax law in light of the recodification of private law and tax acts

Abstract

In the Czech Republic it was adopted the new Civil Code No. 89/2012 Coll., which takes effect on 1 January 2014. It is a large recodification of private law, which will also affect public law, namely financial law and tax acts.

This new legislation represents a comprehensive amendment to the tax legislation, on which the text reacts.

Keywords

• Recodification of private law
• tax law
• tax acts