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Title in English: Right to be heard in administrative and tax proceedings
Monograph is devoted significant procedural rights of participants to administrative bodies and tax offices. The right to be heard guarantees that administrative bodies and tax offices take into account the objections raised, that participants are sufficiently informed proceedings and enables participants to put forward their arguments. This entitlement of participants is followed by the duty of administrative bodies and tax offices to take into account the arguments raised and responsibly assess them before the decision. Monograph presents multidisciplinary treatment of the right to be heard, including the overlap between the most important processes within the public administration - administrative and tax proceedings. The main topic is written up not only from the viewpoint of the Czech environment, but also at the level of EU and Council Europe, including the use of foreign experience, mainly German, Austrian and Polish.
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