24.11.2009
News

From Judicature - resolution of the Supreme Court dated 9 September 2009, No. 2 Afs 58/2009-85 on the illegality of a request for elimination of doubt

Pursuant to the resolution of the Supreme Court dated 9 September 2009, No. 2 Afs 58/2009-85, a request for elimination of doubt based on the provisions of Section 43 of Act No. 337/1992, Coll., on Tax Administration and Collection, is illegal if it does not contain concrete specified doubt for subsequent refutation by the taxpayer.

The tax administrator does not need to have complete and certain knowledge of the taxpayer and confirmation of the veracity of its assertions – only a justified suspicion is sufficient. In the case in question, a request was assessed that only contained a requirement for presentation of the relevant records and tax documents, but it did not specify in respect of what the tax administrator held doubts on accuracy, demonstrability or completeness of the submitted additional tax return. The Supreme Administrative Court stated: “Where the relevant request by which reproach proceedings were commenced is illegal, such situation renders the entire subsequent reproach proceedings illegal, since an illegal commencement cannot be followed by legal course of proceedings.” (www.nssoud.cz).

Other articles

7.7.2025
News

A Distinguished June Visit to KŠB: Gisela Bergmann, Princess of Liechtenstein

Before the start of the summer holidays, we had the honour of welcoming an exceptional guest to our Prague office – Gisela Bergmann, Princess of Liechtenstein, CEO and managing director of Industrie- und Finanzkontor Ets., a leading Liechtenstein-based trust company with a long tradition and extensive experience in protecting family wealth and values.
20.6.2025
News

KŠB advised the seller on the sale of mcePharma to the Brenntag Group

The KŠB team, consisting of Vlastimil Pihera, Jakub Porod, and Dominika Bazalová, provided legal advice to the seller, Mr. Ivan Mikeš, in connection with the sale of 100% of the shares in mcePharma to the international Brenntag Group, a global leader in the distribution of chemicals and ingredients.
18.6.2025
News

KŠB Provided Legal Advisory in the Sale of ARETE Park Rokycany II to the REICO LONG LEASE Fund

Jiří Horník, Jakub Porod, and Yelizaveta Volodina assisted the ARETE group in the sale of the premium logistics complex ARETE Park Rokycany II. The buyer is the REICO LONG LEASE fund, managed by REICO Erste Asset Management. The fund primarily invests in logistics, industrial, retail, office, and other commercial properties, mainly in the Central European region.