Legal Event of Death and Collected Taxes in the Czech Republic: Comparative Study

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dc.contributor.authorSmržová, Petra Hrubá
dc.contributor.authorHablovič, Jakub
dc.date.accessioned2026-02-16T13:36:14Z
dc.date.available2026-02-16T13:36:14Z
dc.date.issued2025
dc.description.abstractTaxes certainly belong amongst the biggest social phenomena. They affect all residents of the state and are constantly in the focus of interest of the general public. They include legal, economic, social, sociological psychological, and political aspects. Death as a legal event is connected with settlement of tax obligations stricto sensu of natural persons in the Czech Republic in connection with their death from a legal perspective.
dc.identifier.citation"Review of European and Comparative Law", 2025, Vol. 63, No. 4, pp. 249-269.
dc.identifier.doi10.31743/recl.19104
dc.identifier.issn2545-384X
dc.identifier.urihttps://hdl.handle.net/20.500.12153/9247
dc.language.isoen
dc.publisherWydawnictwo KUL
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectlaw
dc.subjectfinancial law
dc.subjecttax law
dc.subjecttax administration
dc.subjecttax
dc.subjectdeath
dc.titleLegal Event of Death and Collected Taxes in the Czech Republic: Comparative Study
dc.typeinfo:eu-repo/semantics/article

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Review of European and Comparative Law, 2025, Vol. 63, No 4