INSTRUCTIONS FOR DEFERRING TAX PAYMENTS
The GFD made available to the public its internal instructions for trying to unify the tax authorities’ decision-making and help avoid discretionary decisions by tax authorities regarding tax payment deferrals or splitting them into instalments within statutory boundaries. This measure should help avoid ungrounded differences in decisions on identical or similar matters.
If a tax entity makes a specific enough claim and manages to prove that there are economic or social grounds for a tax payment deferral as per the Tax Procedure Code, it has the right to have the deferral granted by the tax authority. If there are statutory grounds for the tax payment deferral, the tax authority’s discretion is limited. The tax authority will grant the deferral if other requirements are complied with, such as where decisive facts exist.
Other articles
KŠB Sponsors 19th Annual Student Research and Professional Activities Competition at Charles University’s Faculty of Law
Kocián Šolc Balaštík was once again a partner of the Student Scientific and Professional Activities (SVOČ) competition at Charles University’s Faculty of Law. The awards ceremony for the 19th annual competition took place on June 11, 2026, with students, academics, and competition partners in attendance.
KŠB Attorneys for legalweb: Let’s Keep the Current Flexible Approach to Judicial Recesses
KŠB attorneys Hana Dejlová and Radka Felgrová participated in a legalweb survey discussing whether Czechia should officially introduce judicial recesses and proposed changes to the country’s court system.
Four KŠB Lawyers Named to the TOP 100 Women in the Czech Legal Business
We are pleased to announce that four KŠB lawyers have been named to this year’s TOP 100 Women in the Czech Legal Business, which is compiled annually by the LEXELITE project and published by Euro magazine.
