AUC IURIDICA
AUC IURIDICA

Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.

Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.

The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.

AUC Iuridica accepts contributions from any contributor on any current legal topic.

The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).

The journal is archived in Portico.

–––

We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.

AUC IURIDICA, Vol 64 No 1 (2018), 101–109

Nakládání s informacemi vyměňovanými při mezinárodní spolupráci při správě daní

[Handling of Information Exchanged via International Cooperation in Tax Administration]

Michal Tuláček

DOI: https://doi.org/10.14712/23366478.2017.43
published online: 26. 02. 2018

abstract

Maintaining the secrecy is so important, that it prevails even over a duty to provide information to law enforcement authorities. However, information protected with the tax secrecy is exchanged with foreign tax authorities. The article focuses on handling exchanged information in foreign countries. It compares respective legal bases of the international cooperation and highlights similarities and differences between them. Finally, it concerns the possibility to deny a provision of the international cooperation.

keywords: international cooperation in tax administration; tax secrecy; tax administration

references (5)

1. BAXA, Josef. § 52 (Obsah a limity mlčenlivosti). In: BAXA, Josef, Ondřej DRÁB, Lenka KANIOVÁ, Petr LAVICKÝ, Alena SCHILLEROVÁ, Karel ŠIMEK a Marie ŽIŠKOVÁ. Daňový řád: Komentář [Systém ASPI]. Wolters Kluwer [cit. 2017-9-13]. ASPI_ID KO280_2009CZ. Dostupné v Systému ASPI.

2. OECD, RADA EVROPY. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol. Paříž: OECD Publishing, 2011. CrossRef

3. OECD. Model Tax Convention on Income and on Capital 2014: Full version. Paříž: OECD Publishing, 2015a. CrossRef

4. OECD. Improving access to bank information for tax purposes. Paříž: OECD Publications, 2000.

5. TULÁČEK, Michal. Právo na soukromí v kontextu správy daní, poplatků a jiných obdobných peněžitých plnění. Daně a finance. Praha: Comenius Print, 2016, XXIV(Supplementum).

Creative Commons License
Nakládání s informacemi vyměňovanými při mezinárodní spolupráci při správě daní is licensed under a Creative Commons Attribution 4.0 International License.

230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478

Download