Povaha regresního nároku daňového ručitele

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dc.contributor.authorToman, Lukáš
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2024-11-20T13:54:58Z
dc.date.available2024-11-20T13:54:58Z
dc.date.issued2024
dc.description.abstract-translatedA tax suretyship is based on a private law suretyship. When a tax surety per forms a debt of a tax debtor to a tax administrator the tax surety is supposed to gain a certain claim against the tax debtor. This article is about the essence of such claim. First of all the decision of great senate of the Highest Court nr. 31 Cdo 1693/2008 has been scrutinized as a pivot point for the claim arising from a tax surety. This court decision makes incorrect conclusion and is poorly explained. Another key point are changes in provisions between Act Nr. 40/1964 Coll. and Act Nr. 89/2012 Coll. in terms of surety regress claims, i.e. subrogation and unjust enrichment. After considering gathered information the Author concludes the regress claim of the tax surety has the essence of unjust enrichment under current law. However certain changes should be made de lege ferenda.en
dc.format6 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2023.696-701
dc.identifier.isbn978-80-261-1258-7
dc.identifier.isbn978-80-261-1257-0 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/57795
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plzni
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectručenícs
dc.subjectdaňové ručenícs
dc.subjectregresní nárok ručitelecs
dc.subjectsubrogacecs
dc.subjectbezdůvodné obohacenícs
dc.subject.translatedliabilityen
dc.subject.translatedtax liabilityen
dc.subject.translatedguarantor's recourse claimen
dc.subject.translatedsubrogationen
dc.subject.translatedunjust enrichmenten
dc.titlePovaha regresního nároku daňového ručitele
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1060350*
local.has.filesyes*

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