From Judicature - resolution by the Constitutional Court on the possibility to review by a court resolution on tax forgiveness29/10/09 / cata_tax-news
Pursuant to a resolution by the Constitutional Court, resolutions on tax forgiveness based on the provisions of Section 55a of Act No. 337/1992, Coll., on Tax Administration and Collection can be reviewed by a court.
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).