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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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