Nejvyšší správní soud a jeho vliv na stabilitu a stabilizaci podnikatelského prostředí

Title in English The Supreme Administrative Court and its influence on the stability and stabilization of the business environment
Authors

MARETHOVÁ Zuzana

Year of publication 2018
Type Article in Proceedings
Citation
Web https://www.law.muni.cz/dokumenty/44813
Keywords The Supreme Administrative Court; Administrative Justice; Stability of Case-Law; Gravity of Case Law; Tax Procedural Law
Description The present paper aims to describe the influence of the Supreme Administrative Court on the stability and stabilization of the business environment, respectively the legal environment in general. The legal institutes involved in the mentioned stability and stabilization will discuss the decision of the Supreme Administrative Court on cassation complaints and the decision of the extended senate of the cited court. After a brief theoretical definition of the relevant legal institutes, the paper will discuss two recent decisions of the Supreme Administrative Court with the potential to influence the stability of the business environment.
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