24.3.2009
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.

Other articles

28.1.2026
News

KŠB at EMUN’s Investment Outlook 2026 Conference in Prague

Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.

Kocián Šolc Balaštík (KŠB) continues its active cooperation with key partners in the investment and financial sectors, most recently as a partner of EMUN’s Investment Outlook 2026 conference.

22.1.2026
Corporate law

KŠB advises the National Development Bank on the integration of the Czech Export Bank

KŠB poskytla právní poradenství Národní rozvojové bance, a.s. v souvislosti s integrací České exportní banky, a.s., do skupiny NRB.

KŠB advised the National Development Bank (Národní rozvojová banka, a.s.) on the integration of the Czech Export Bank (Česká exportní banka, a.s.) into the NRB group.

13.1.2026
News

When Excessive Prevention Does More Harm Than Good

At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.

At the end of 2025, the Supreme Court of the Czech Republic ruled that the preventive retention of traffic and location data under the Electronic Communications Act infringes the rights of the persons whose data is concerned.