Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
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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
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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).
Nakládání s informacemi vyměňovanými při mezinárodní spolupráci při správě daní is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
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