Deadlines in Tax Proceedings
A 6-month period shall apply to e.g. the appellate authority’s decisions on appeals and decision on special remedies. A 3-month period shall apply to e.g. decisions on tax respite and approvals of installment payment. Within a 30-day period, the tax administrator shall decide e.g. on tax registration and any changes thereof, objections raised during a tax inspection, etc. The Instruction also sets forth the beginning and course of these periods and the extension thereof under special and legitimate circumstances.
All tax proceedings initiated after the Instruction has been disclosed in the Financial Bulletin (“Finanční zpravodaj”) shall be subject to the deadlines imposed by the Instruction.
Other articles
Jan Lasák vystoupil na Balkan Legal Forum 2026
Partner KŠB Jan Lasák vystoupil jako panelista na letošním ročníku Balkan Legal Forum 2026, jedné z nejvýznamnějších konferencí zaměřených na právní trh ve střední a jihovýchodní Evropě.
KŠB Partner Tomáš Sequens Speaks at the “Law and the Environment” Conference
Organized by Česká justice and Ekonomický deník at Truhlárna Karlín in Prague, the “Law and the Environment” conference brought together representatives from the government, the business sector, the professional community, and the legal profession to discuss the current challenges related to environmental protection, decarbonization, and the regulatory framework for doing business.
KŠB Provide Insight into the Legal Support for Smetana Litomyšl Music Festival
Our colleagues Sylvie Sobolová and Jana Guričová were interviewed by Jan Januš’s legalweb about the legal support for Smetana Litomyšl, one of the most important music festivals in the Czech Republic.
