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 doubt29/10/09 / cata_tax-news
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).