24.3.2009
News

From Judicature - Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06)

Pursuant to the Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06), the facts ascertained by tax authorities (carrying out procedural acts) in the course of a tax inspection that serve the decision-making of tax administrators but subsequently found to be illegal by the Financial Directorate, cannot be reapplied by the tax administrator.

The Constitutional Court cancelled decisions by court authorities as well as the decision by the Financial Directorate, which denied an appeal against additionally assessed tax in a situation in which the tax administrator interfered with the tax entity’s sphere on a repeated basis after the tax inspection had been completed and requested reinvestigation of the same facts that had been subject to the tax inspection before. The erroneous procedure adopted by the tax administrator was sufficient enough for the cancellation of prior decisions without the Constitutional Court dealing with the merit, i.e. the correct amount of tax.

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KŠBand partner Pavel Dejl have been shortlisted for the prestigious Legal 500Central & Eastern Europe Awards 2026.

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The Municipal Court in Prague, in the first instance, dismissed the claims of former minority shareholders of PFNonwovens a.s., who challenged the adequacy of the consideration paid during the squeeze-out carried out in March 2021 and sought to have it increased by up to double the amount.

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Advokátní kancelář Kocián Šolc Balaštík se letos stala partnerem Studentské vědecké a odborné činnosti (SVOČ) pořádané Právnickou fakultou Univerzity Karlovy.