Posts by author: Kateřina Devlin

Tax 

SAC: Essential expenditures and the taxpayer’s possibilities to prove them

Recently, the Extended Chamber of the Supreme Administrative Court (SAC) expressed its opinion on whether the tax administrator is obliged to take account of so-called essential expenditures (costs) in a situat… 

Tax 

Use of the police’s CCTV footage in tax proceedings before the SAC for the second time

After the intervention of the Constitutional Court, a case concerning the possibility of using the police’s CCTV footage in tax proceedings has returned to the Supreme Administrative Court (the "SAC"). We infor… 

Tax 

SAC: A request for international exchange of information can materially initiate a tax audit

One of the most important judgments of 2023 was the judgment in case No. 6 Afs 59/2023, by which the Supreme Administrative Court (“the SAC”) upheld the taxpayer’s cassation complaint concerning the tax adminis… 

Tax 

The Supreme Administrative Court resolved the matter of a time limit for tax assessment that started before 2011

In a long-awaited judgment, the Grand Chamber of the Supreme Administrative Court (the “SAC”) resolved the matter how to correctly calculate the prescription time limit in situations where the time limit for ta… 

Tax 

Favourable interpretation of the deadline for filing additional tax return for lower tax

After a lengthy period of interpretive ambiguity, the Extended Chamber of the Supreme Administrative Court (SAC) has issued a landmark judgment, departing from its previous case law regarding the deadline for f… 

Tax 

Court upholds ten-year extension of duty assessment period

In a recent judgment, the Supreme Administrative Court (“SAC”) commented on the extension of the basic three-year period for assessing duties in situations where customs authorities considered that the customs … 

Tax 

Non-compliance with electronic filing of tax returns exceptionally without penalties

The tax authorities will not impose penalties for non-compliance with the electronic method of filing tax returns. The reason is the extension of the range of persons for whom a data box has been established as… 

Tax 

Use of camera recordings of the Police of the Czech Republic in tax proceeding

Last year, we informed you of a judgment in which the Supreme Administrative Court upheld the legality of the use of evidence of the movement of a motor vehicle recorded by the Police that the Tax Administrator… 

Tax 

Criminal judgment as evidence in tax proceedings

In a recent judgment in Case No. 6 Afs 125/2021, the Supreme Administrative Court (“SAC”) dealt with the question of when the tax administrator is bound by a criminal court judgment and when it is not bound by … 

Tax 

When can a taxpayer be entitled to “interest on interest”?

In practice, we have recently noticed an increase in claims for the second (or third, etc.) interest in relation to the late repayment of overpayments of first interest from the tax administrator, often referre…