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Compensation for non-pecuniary damage caused by tax proceedings
Soukupová, Soňa ; Dvořák, Jan (advisor) ; Šustek, Petr (referee)
Compensation for non-pecuniary damage caused by tax proceedings Abstract This rigorous thesis presents ground-breaking case law regarding compensation for non-pecuniary damage arising from an excessive length of tax proceedings. The primary aim of the thesis is to evaluate the potential benefits and pitfalls of the current approach to compensation for the length of tax proceedings and propose its optimal setting. The secondary aim is to explore the possible consequences of expanding the state's liability for damage caused by the exercise of public authority, as illustrated by the current approach to compensation for lengthy tax proceedings. Compensation for tax proceedings under the regime of an excessive length of proceedings, under which the occurrence of non-pecuniary damage is presumed based on the case law of the European Court of Human Rights, was fundamentally rejected for years due to the absence of the application of Article 6(1) of the Convention to tax matters. However, as a result of the case law of the Constitutional Court, the situation began to change, following the subsequent judgment of the Supreme Court of 31 August 2021, file no. 30 Cdo 3118/2020, tax proceedings were classified among other proceedings assessed in the light of their excessive length. The thesis seeks, among other things,...
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Time Limit for Tax Assessment
Alexa, Karel ; Marková, Hana (referee) ; Boháč, Radim (referee)
Time Limit for Tax Assessment The thesis deals with the time limit for tax assessment as it is regulated especially in the Tax Procedure Code (Act No. 280/2009 Coll.). The time limit for tax assessment represents a period of time during which it is possible to assess the tax. This time limit thus creates a time frame of the whole tax administration because tax decision is its aim, and in the case in which tax cannot be assessed there is no reason to proceed with any tax administration. Its main purpose consists in the establishment of certainty providing that after the lapse of the period of time, rights and duties relating to substantive tax law cannot be changed. The thesis is composed of two basic chapters. Chapter One is introductory and describes the phenomenon of time limits. It is subdivided into three parts. Part One focuses on the concept and categories of time limits. Part Two explains general aspects of the time limit for tax assessment. Part Three deals with the calculation of time limits. Chapter Two focuses on legal regulation of the time limit for tax assessment. Chapter Two is divided in ten parts. Part One defines the beginning of the time limit for tax assessment. Part Two looks at the extension of the time limit for tax assessment. Part Three deals with the interruption of time...
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Relationship between criminal and tax proceedings from the perspective of the ne bis in idem principle
Šimánová, Hana ; Galovcová, Ingrid (referee)
Relationship between criminal and tax proceedings from the perspective of the ne bis in idem principle Abstract The thesis reflects upon the current case law of the European and national courts, which enables the possibility of both tax and criminal proceedings for the same act of the same person running simultaneously. The aim of the author is to compare both types of proceedings, analyse the relevant case law, and evaluate the consequences of its conclusions on the Czech legal order in the view of the ne bis in idem principle. The opening describes the criminal and tax proceedings, their main features, and principles governing them. Features common to both types of proceedings are noted (the ability to substantially infringe the human rights of individuals), as well as the most significant difference between them (particularly when the rules of evidence are concerned). The next part of the thesis is devoted to tax delicts, both those governed by the tax law (so called delicts against the remittance discipline and administrative delicts) and the criminal law. Tax criminal law is briefly described as well. Examination of the aim, purpose, and implementation of sanctions and the characteristics of the tax penalty, whose punitive nature deduced by the case law is crucial to the issues discussed, is given in...
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Relationship between criminal and tax proceedings from the perspective of the ne bis in idem principle
Šimánová, Hana ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
Relationship between criminal and tax proceedings from the perspective of the ne bis in idem principle Abstract The thesis reflects upon the current case law of the European and national courts, which enables the possibility of both tax and criminal proceedings for the same act of the same person running simultaneously. The aim of the author is to compare both types of proceedings, analyse the relevant case law, and evaluate the consequences of its conclusions on the Czech legal order in the view of the ne bis in idem principle. The opening describes the criminal and tax proceedings, their main features, and principles governing them. Features common to both types of proceedings are noted (the ability to substantially infringe the human rights of individuals), as well as the most significant difference between them (particularly when the rules of evidence are concerned). The next part of the thesis is devoted to tax delicts, both those governed by the tax law (so called delicts against the remittance discipline and administrative delicts) and the criminal law. Tax criminal law is briefly described as well. Examination of the aim, purpose, and implementation of sanctions and the characteristics of the tax penalty, whose punitive nature deduced by the case law is crucial to the issues discussed, is given in...
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Deadlines under the Administrative and Tax Code
LANGROVÁ, Veronika
Annotation The diploma thesis deals with the description and analysis of tax and administrative management in terms of deadlines. The aim of the thesis is to find a practical basis when applying an inconsistent setting of deadlines in the tax and administrative procedures. It was important to determine whether the concept of deadlines in the legislation is different, how the concept of time is regulated in the legislation and how this issue can actually affect us. The analysis of individual management was based on actual data. I was provided the data related to the tax procedure by a particular tax subject. The data related to the administrative procedure were requested from a specific administrative authority. The practical part of the thesis deals with a detailed analysis of individual management in terms of deadlines. The tax procedure was about determining the preclusion of the deadline for a tax assessment and the identification of the factors which had an impact on the course of this period. In the case of administrative proceeding, the time limits which are necessary for discussion of the minor offense and the administrative offense were analyzed. The thesis contains tables with data for better clarity within individual management.
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Time Limit for Tax Assessment
Alexa, Karel ; Marková, Hana (referee) ; Boháč, Radim (referee)
Time Limit for Tax Assessment The thesis deals with the time limit for tax assessment as it is regulated especially in the Tax Procedure Code (Act No. 280/2009 Coll.). The time limit for tax assessment represents a period of time during which it is possible to assess the tax. This time limit thus creates a time frame of the whole tax administration because tax decision is its aim, and in the case in which tax cannot be assessed there is no reason to proceed with any tax administration. Its main purpose consists in the establishment of certainty providing that after the lapse of the period of time, rights and duties relating to substantive tax law cannot be changed. The thesis is composed of two basic chapters. Chapter One is introductory and describes the phenomenon of time limits. It is subdivided into three parts. Part One focuses on the concept and categories of time limits. Part Two explains general aspects of the time limit for tax assessment. Part Three deals with the calculation of time limits. Chapter Two focuses on legal regulation of the time limit for tax assessment. Chapter Two is divided in ten parts. Part One defines the beginning of the time limit for tax assessment. Part Two looks at the extension of the time limit for tax assessment. Part Three deals with the interruption of time...
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Production of evidence in tax proceedings
Raiser, Gabriela ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
EVIDENCE IN TAX PROCEEDINGS Abstract The purpose of the thesis is on one hand to provide an overall view of the issue of burden of proof in tax proceedings. On the other hand the thesis gives a detailed look into unclear and problematic provisions of the Tax Code concerning the burden of proof of tax subjects as well as that of tax administrators. The reason for my analysis is that number of questions related to the burden of proof in tax proceedings are very often matter of disputes between tax subjects and tax administrators which in many cases has to be decided by the Czech Supreme Administrative Court. The thesis is composed of four chapters, each of them dealing with different aspects of evidence. Chapter One is introductory and deals with evidence in proceedings in general. It also defines basic terminology used in the thesis such as evidence, basic principles of process, burden of production or burden of persuasion. The Chapter Two explains specifics of evidence in tax proceedings. Chapter Three deals with the definition of evidence and mentions different types of evidence in tax proceedings. Chapter Four is focused on the key issue of evidence in tax proceedings - the concept of burden of proof. The chapter consists of five parts. Part One concerns burden of proof of taxpayers while Part Two looks...
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Tax aspects of insolvency proceedings
Fuksová, Jana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
124 English abstract This doctoral thesis is apart from the obligatory introduction and conclusion divided into 6 chapters. The thesis focuses the tax aspects of the insolvency proceedings from both the procedural and substantive perspective. From the procedural point of view, the consequences of bankruptcy and ongoing insolvency proceedings are dealt with. Further the topic of recovery of tax debts is discussed. From substantive law areas, the thesis focuses on the taxes that are relevant generally for all taxpayer. The sector specific taxes such as excise duty and environmental taxes are excluded from this thesis. The brief definition of key terms of insolvency proceedings, including the categorization of receivables, is followed by the description of insolvency proceedings and individual methods of resolving bankruptcy. The following four chapters cover the tax aspects of insolvency proceedings itself. The first of them focuses on the procedural aspects. Firstly, the general consequences of a bankruptcy and insolvency proceedings is addressed. Further, the thesis deals with the deadline for extraordinary submission of tax returns that are closely connected to the bankruptcy. Also other tax proceedings instruments influenced by the insolvency are briefly dealt with. Last but not least, this chapter...
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