15.6.2010
News

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 ruling will affect assessment of the issue as to whether the commencement of a tax audit, without notification of any doubt or suspicion as to compliance with tax duties interrupts the statutory time period within which tax assessments may be made.

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).

Other articles

8.8.2025
News

Project Financing of a Strategic Logistics Complex in Nymburk

KŠB provided legal advice to Facility Develop Group in securing two separate financings granted by Trinity Bank. The funds will be used for the development and expansion of a large logistics park in Nymburk, which is of key importance to the infrastructure of the entire Central Bohemian Region.
5.8.2025
News

Legal Advisory to Japanese Group Ushio on the Acquisition of a Division of ams-OSRAM

The KŠB team, led by partner Dagmar Dubecká and attorney Jana Guričová, provided legal advisory to Japanese company Ushio Inc., a global leader in semiconductor technologies and specialized lighting for the automotive and industrial sectors, in connection with its acquisition of the Entertainment& Industrial Lamps segment from the Austrian-based ams-OSRAM Group, a company with over a century of history.
28.7.2025
News

Smetanova Litomyšl Comes to a Close with Music and a Message of Solidarity

This year’s edition of the Smetanova Litomyšl festival concluded with the concert Grand Finale – An American Story, held under the patronage of our firm. In addition to delivering a remarkable musical experience, the evening also served a charitable purpose: proceeds supported the Olga Havel Foundation (Výbor dobré vůle – Nadace Olgy Havlové), helping young people from disadvantaged backgrounds pursue their education.