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
KŠB recognised as a Law Firm of the Future for 2026/2027
KŠB hasreceived legalweb’s Law Firm of the Future 2026/2027 certification, whichwas presented to the firm at a ceremony that brought together the legalweb community. The initiative explores how law firms are responding to a changing legal market, adopting new technologies and adapting their services to clients’ needs.
KSB Presents Key Digital Obligations for 2026 at Business Breakfast in Ostrava
On 24 September 2026, Kocián Šolc Baláštík (KSB), in cooperation with the Regional Chamber of Commerce of the Moravian-Silesian Region, hosted a business breakfast under the title "Digital Obligations 2026: Cybersecurity, E-commerce and Accessibility Under the Microscope". The event was held at Futureum in the Dolní Vítkovice area of Ostrava.
KŠB advises J&T Banka, Unicredit, PPF Banka, Česká spořitelna and Komerční banka on the next phase of EMMA Capital's bond programme
KŠB is continuing its previous legal advisory work for J&T, Unicredit and Česká spořitelna on the bond programme of the investment group EMMA Capital, which is recording strong investor interest on the market again in the second half of the year.
