Czech Republic > Publications > Archive 2014 > 10.10.2014 Unreliable Taxpayer: New Criteria
10.10.2014 Unreliable Taxpayer: New Criteria
10 October 2014
AUDITOR newsletter
The institute of unreliable taxpayer was introduced into the law valid from 1 January 2013 as one of the instruments to combat tax fraud. On 21 August 2014, the General Directorate of Finance released an extension of the scope for application of the institute of unreliable taxpayer.
