K jednomu rozhodnutí Ústavního soudu aneb tunel vede mezi závazkem a povinností
On one of the decisions by the Constitutional Court (the tunnel links obligation and duty)

Summary/Abstract: The Constitutional Court ruled in its resolution IV. ÚS 499/98 of 15 January 1999 in the matter of a constitutional complaint against a decision of a regional court rejecting an action against a decision of the financial directorate by supporting the decision of the regional court and the financial directorate and rejecting the constitutional complaint - regional court, financial directorate and financial the Office concluded that the obligation to pay income tax did not pass in connection with the transfer of part of the business from the buyer to the seller. After the transfer of the business, the tax office assessed the tax to the seller, not the buyer. The Constitutional Court ruled in favor of the tax office, financial directorate and regional court, stating that but a public obligation.

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