24.3.2009
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News
From Judicature - Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06)
Pursuant to the Award by the Constitutional Court dated 1 December 2008 (I. ÚS 705/06), the facts ascertained by tax authorities (carrying out procedural acts) in the course of a tax inspection that serve the decision-making of tax administrators but subsequently found to be illegal by the Financial Directorate, cannot be reapplied by the tax administrator.

The Constitutional Court cancelled decisions by court authorities as well as the decision by the Financial Directorate, which denied an appeal against additionally assessed tax in a situation in which the tax administrator interfered with the tax entity’s sphere on a repeated basis after the tax inspection had been completed and requested reinvestigation of the same facts that had been subject to the tax inspection before. The erroneous procedure adopted by the tax administrator was sufficient enough for the cancellation of prior decisions without the Constitutional Court dealing with the merit, i.e. the correct amount of tax.
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KŠB continues its tradition of being a pioneer of innovation in the field of legal services. As the first major independent law firm on the Czech market, KŠB has started to utilize Legora, an efficient AI assistant developed specifically for legal professionals, a step which will further strengthen our long-term vision – to combine first class legal expertise with modern technologies, thereby allowing us to deliver top-quality legal services to clients even more efficiently.
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