Sankcje we współczesnym czeskim i polskim prawie podatkowym

Abstract

The legal responsibility in the tax law and its corresponding legal sanctions could be researched from many different points of view. The main purpose of the paper is to point out the sanctions which can be imposed on the tax subject (taxpayer, tax collector, etc.). In the system of the financial law it mainly concerns sanctions regulated by the Tax Administration Act (typically e.g. fines, tax subject activities suspensions, penalties) in the Czech Republic and by the Tax Code in Poland, but it's also indispensable to describe the regulation included in the special tax laws (especially in VAT Act), and sanctions included in the Penal Code (the Czech Republic) and in the Fiscal Penal Code (Poland). The comparative legal character of this paper is based on the tax taw analysis of the in both countries current state of affairs.