Concerning preclusion in tax law. Daňový expert, No. 5/2008
Annotation to the article
The Supreme Administrative Court is the supreme court body in matters falling under powers of courts in administrative justice and provides protection of public subjective laws of individuals and legal entities. The extended panel of judges can adopt fundamental resolutions to ensure uniformity of the decision-making activities of the Supreme Administrative Court. In late 2007, the extended panel of judges of the Supreme Administrative Court, as part of unifying the decision-making activities, provided comments on the interpretation of preclusion periods in the field of taxation. Pursuant to Resolution No. 9 Afs 86/2007-161 of the Supreme Administrative Court, the assessment of tax after expiration of the preclusion period will only be taken into consideration on the basis of an objection filed by a tax entity. The article analyses in detail the relevant resolution of the Supreme Administrative Court and adopts a relatively critical attitude to the conclusions arrived at by the court. The author also analyses the terms “triviality” and “invalidity” in tax law and critically compares the conclusions adopted by the Supreme Administrative Court with those of the Constitutional Court on the possibilities of filing an objection against the expiration of a preclusion period that would otherwise result in illegal extra tax.
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