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
Partner KŠB Tomáš Sequens vystoupil na konferenci Právo a životní prostředí
Partner KŠB Tomáš Sequens se zúčastnil konference Právo a životní prostředí, kterou v pražské Truhlárně Karlín uspořádaly Česká justice a Ekonomický deník. Konference přivedla k jednomu stolu zástupce státní správy, podnikatelského sektoru, odborné veřejnosti i právní praxe, aby diskutovali aktuální výzvy spojené s ochranou životního prostředí, dekarbonizací a regulatorním rámcem pro podnikání.
KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival
Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.
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.
