From Judicature - on 15 April 2010, ref. No. 7 Afs 15/2010-89, the Supreme Administrative Court ruled on an appeal by the Financial Directorate of Ústí nad Labem
The Supreme Administrative Court confirmed its legal opinion on whether it is necessary for the tax administrator, when commencing a tax audit, to notify any doubt concerning compliance with tax duties. The Supreme Administrative Court declared that it would follow the ruling of the Constitutional Court dated 18 November 2008, file No. I. ÚS 1835/07, which is binding for all authorities, but adhere to it only partially. According to the Supreme Administrative Court, the conclusions of the Constitutional Court cannot be applied automatically, but rather consideration must be given to the general binding character of the legal opinion in question. The Supreme Administrative Court confirmed its legal opinion expressed in late 2009 that the tax administrator, when commencing a tax audit of the legal entity, need not have any specific suspicion or doubts on due compliance with tax duties. According to the Supreme Administrative Court, the Constitutional Court’s award No. I. ÚS 1835/07 was not generally binding. The reason for this is that, unlike the tax audits considered by the Constitutional Court, the tax audit considered by the Supreme Administrative Court does not constitute a formal but merely a routinely planned inspection. It can be expected that this issue will be considered at the Constitutional Court level and that it will be possible unambiguously to resolve the issue of interruption of the relevant statutory period in the event of commencement of a tax inspection only after further rulings on the matter (www.nssoud.cz).
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