Tips and tricks
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…
Defence strategies for tax proceedings with possum-playing tax administrator
A tax administrator should proceed without undue delays, keeping with the principle of promptness of proceedings and procedural efficiency. However, this is not always the case. Therefore, in the following article of our Tips and Tricks section, we…
Appeals proceedings: How long may it take?
The tax authority has assessed you with additional tax. You disagree and therefore decide to file an appeal, hoping to get a remedy soon. How long will it take for the appellate authority to examine the case? Are there any deadlines that the…
How quickly shall tax authorities refund overpayments or excess deductions?
Not only taxpayers but also tax administrators must comply with deadlines. What deadlines apply to the tax authority when refunding taxpayers? What can taxpayers do if the tax authority fails to meet the relevant deadline? Below we present an…
Tax deferment and waivers – what deadlines apply?
Waivers of default interest, penalties, interest on the deferred tax amount, and tax deferment itself offer interesting options for mitigating the negative effects of the assessment of additional tax. What are the relevant time limits for applying…