Tips and tricks
Tax administration principles: legality, legal licence, and self-restraint and…
In October's Tax and Legal Update we covered the basic principles of tax administration and why it pays to know them. Today we look in more detail at the principle of legality, the principle of legal licence, and the principle of self-restraint and…
Tax administration principles as boundaries of tax proceedings
The Tax Procedure Code is the basic regulation governing tax administration which is then modified by laws on individual taxes in partial aspects. Tax procedures are based on the principles of tax administration, and all provisions of the Tax…
What to watch out for when making an international request for cooperation in tax…
In the course of tax proceedings, the tax administrator may want to obtain evidence beyond the borders of the Czech Republic. One way to proceed is via an international request for cooperation by which the domestic tax administrator asks a foreign…
How long can tax administrators review the correctness of declared tax?
Imagine this scenario: The tax authority found certain discrepancies in your tax return. There is a risk that the asserted tax could be increased. But the inspection is dragging on for years with no end in sight. How long can the tax authority…
Informal communication with the tax administrator
Does the tax administrator write you emails? Do they call you? Although the Tax Procedure Code only regulates formal methods of communication (data box, letter mail, etc.), emails and phone calls are not uncommon, offering a flexible and faster way…
What you can learn by inspecting your tax file
The financial administration knows more about you than you think. For each taxpayer, the tax administrator keeps a file in which various documents are kept. Below, we summarise what you can find in your tax file and how to access it.
What interest to claim from tax administrator?
In the administration of taxes, situations may arise in which funds are withheld (whether legitimately or unlawfully) from taxpayers that would otherwise be available to them for their business activities. What types of interest can taxpayers claim…
Confidentiality in tax proceedings: what can tax administrator say about you, what…
Confidentiality in tax proceedings is a key principle that protects the privacy of taxpayers and ensures the confidentiality of information submitted in tax proceedings. What limits and boundaries does the obligation of confidentiality impose on tax…
What are other defence options in tax proceedings?
In previous articles, we described the standard way to defend against the tax administrator's decisions the taxpayer did not agree with. Czech law also offers other ways to remedy a tax administrator’s incorrect decisions. In the Tax Procedure Code,…
Supreme Administrative Court as last resort
The Supreme Administrative Court with which taxpayers may lodge cassation complaints is in principle the last resort for a substantive review of decisions of the Appellate Financial Directorate after a taxpayer’s unsuccessful defence before the…
Court proceedings after decision on appeal
What happens in a tax dispute once the appellate proceedings are closed, and what to expect if you file a lawsuit against the Appellate Financial Directorate’s decision? In this article, we shed some light on the judicial proceedings that may follow.
Overturning financial administration decisions
The Appellate Financial Directorate has rejected your appeal and you disagree with the decision. Can you defend yourself further? Is it at all worth continuing the dispute with the financial administration? Today, we will focus on these and other…