15.6.2010
News

From Judicature - on 15 April 2010, ref. No. 7 Afs 15/2010-89, the Supreme Administrative Court ruled on an appeal by the Financial Directorate of Ústí nad Labem

The ruling will affect assessment of the issue as to whether the commencement of a tax audit, without notification of any doubt or suspicion as to compliance with tax duties interrupts the statutory time period within which tax assessments may be made.

The Supreme Administrative Court confirmed its legal opinion on whether it is necessary for the tax administrator, when commencing a tax audit, to notify any doubt concerning compliance with tax duties. The Supreme Administrative Court declared that it would follow the ruling of the Constitutional Court dated 18 November 2008, file No. I. ÚS 1835/07, which is binding for all authorities, but adhere to it only partially. According to the Supreme Administrative Court, the conclusions of the Constitutional Court cannot be applied automatically, but rather consideration must be given to the general binding character of the legal opinion in question. The Supreme Administrative Court confirmed its legal opinion expressed in late 2009 that the tax administrator, when commencing a tax audit of the legal entity, need not have any specific suspicion or doubts on due compliance with tax duties. According to the Supreme Administrative Court, the Constitutional Court’s award No. I. ÚS 1835/07 was not generally binding. The reason for this is that, unlike the tax audits considered by the Constitutional Court, the tax audit considered by the Supreme Administrative Court does not constitute a formal but merely a routinely planned inspection. It can be expected that this issue will be considered at the Constitutional Court level and that it will be possible unambiguously to resolve the issue of interruption of the relevant statutory period in the event of commencement of a tax inspection only after further rulings on the matter (www.nssoud.cz).

Other articles

1.4.2025
News

We Succeeded in Another International Ranking

Just a week after the results of the Chambers Europe ranking were announced, we’re thrilled to share more great news – the renowned Legal 500 has published its annual overview of the leading law firms in the EMEA region, and we have once again confirmed our strong market position.
26.3.2025
News

We Confirmed Our Strong Standing in the Chambers Europe Rankings

We are pleased to announce that we have confirmed last year’s strongest-ever results in the Chambers Europe rankings, published by Chambers & Partners. In the 2025 edition, KŠB once again received excellent rankings in 11 categories. In addition, 13 of our colleagues received individual recognition—our best result in the firm’s history. This year’s recognition is crowned by a nomination for the prestigious Chambers Europe Awards 2025 for the best law firm in the Czech Republic.
5.3.2025
News

First Commentary on the Bonds Act Published

C.H. Beck has released the first-ever commentary on the Bonds Act, authored primarily by KŠB’s Jan Lasák, Jan Dědič, and Josef Kříž. Spanning over 700 pages, this comprehensive publication provides an in-depth interpretation of the Act’s individual provisions, drawing on the authors’ extensive expertise in corporate finance