Lhůty ve správním soudnictví

In today's alert, we will focus on the deadlines applicable to taxpayers who decide to contest the reassessment of tax at the Appeals Financial Directorate and subsequently in court.

If a tax audit concludes with the issuance of an additional tax assessment, the taxpayer has the option to contest it. Initially, they may file an appeal—this must be done within 30 days of receiving the decision (typically the additional tax assessment). The appeal is submitted to the tax authority that issued the decision, and it is not permissible to appeal solely against the reasoning of the decision. However, the mere submission of an appeal does not have a suspensive effect.

If the tax authority decides against the taxpayer, he can contest the decision by filing a lawsuit with the regional court. The lawsuit must be filed within 2 months of receiving the decision. Missing this deadline cannot be excused.

In the event that the regional court also does not rule in favour of the taxpayer, the judgment can be challenged by a cassation complaint submitted to the Supreme Administrative Court. The cassation complaint must be filed within 2 weeks of receiving the judgment, and here too, the law excludes the possibility of excusing a missed deadline.

The judgment of the Supreme Administrative Court conclusively terminates the tax proceedings, as no further remedies are permissible against it.

Authors:

Ladislava Zamazalová

Karolína Moškořová