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On 1 June 2010, the Supreme Administrative Court ruled in Ref. no. 5 Afs 64/2008-156 regarding the right to information on tax exemption or, as the case may be, tax interest and charges,

which occur due to the decision of the Ministry of Finance or the tax office. Entities, which are exempt from tax or tax interest and charges by the state, are in principle recipients of public funds according to the Supreme Administrative Court, and the duty of confidentiality does not apply on information on exemptions within the framework of the tax proceedings.

In comparison with other persons who are not recipients of public funds, the protection of data on such person’s property is weaker with regard to the above mentioned persons. According to the SAC, the interest in transparency of the administration of public funds and effective public inspection of the procedures of the tax administration shall prevail here.

Pursuant to the Act on Free Access to Information, state authorities and public institutions are obliged to provide the following data: name, surname, the year of birth, municipality in which the recipient has the residential address, and the amount, purpose and conditions under which public funds were provided. This obligation does not relate to events in which the public funds were provided pursuant to acts in the social area, provision of health care, unemployment benefits, and state aid for construction saving scheme and renewal of territories. The Supreme Court has not specified whether it is possible to request that information on tax exemption be provided retrospectively. (www.nssoud.cz)

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