From Judicature - resolution by the Constitutional Court on the possibility to review by a court resolution on tax forgiveness
This conclusion is based on the award of the Constitutional Court dated 22 July 2009, file No. III.ÚS 2556/07. According to the Constitutional Court, when deciding on tax forgiveness (also applicable to tax accessories), a decision is made on the tax debtor’s subjective rights and as such it cannot be excluded from a court review. The court practice is shifted thereby to a certain extent. Only recently, the court practice has been that resolutions on tax forgiveness, including tax accessories, must be duly justified. The current resolution by the Constitutional Court thus completes the gradual development in the application of such remedy, which entirely depends on the administrative discretion of the relevant state administrative officials (the full resolution is available on http://nalus.usoud.cz/Search/Search.aspx).
Other articles
Richard Schmidt spoke at the Czech Competition Authority’s St. Martin's Conference 2026
KŠB attorney Richard Schmidt spoke at this year's St. Martin's Conference, hosted by the Czech Competition Authority (CCA) in Brno on 11–12 November 2026. The conference is a fixture of the Czech competition law calendar, drawing leading practitioners from home and abroad.
Helena Navrátilová on Three Decades of the Advent Concerts of Good Will
KŠB partner Helena Navrátilová was recently interviewed on S dobrou vůlí, the podcast of the Committee of Good Will – Olga Havel Foundation. Speaking with editor Veronika Širc, Helena talked about the origins and history of the Advent Concerts of Good Will, which KŠB has been organizing for over thirty years.
KŠB advises LIPOELASTIC founders on the sale of LIPOELASTIC Group
KŠB, in collaboration with investment advisers from the Roklen Group, advised LIPOELASTIC Group founders Alena and Tomáš Hradil on their exit from the group, which they had built up over almost twenty-five years.
