Publication at Faculty of Law |
2014
Abstract
The paper analyzes the interdependence between changes in tax laws and the process of recodification of private law. It describes the specific status of the tax laws in the legal system of the Czech Republic, as well as the development of the legislative process leading to the approval of the legal measures of the Senate in the tax area.
The article is also a brief description of the most important substantive and terminological changes to the tax law as a whole.