(Ne)spravedlivý úrok z (ne)správné exekuce
(Un)fair interest on (un)correct execution

Summary/Abstract: The tax administrator, having broken the law and having determined the tax amount incorrectly, is obliged to pay the injured party reparatory interest on the incorrect amount. In such a case that incorrectly determined tax was enforced in execution pro¬ceedings, this reparatory interest doubles. However, both legislature changes and practice development show the difficulty of finding a sufficiently fair and effective solution.

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