Mimořádné opravné prostředky v daňovém řízení
The legal arrangement of the additional means of correction in tax proceedings

Summary/Abstract: The legal arrangement of the additional means of correction in tax proceedings is included in Part Five of the Law of Tax and Fees Administration. It deals especially with procedures of proceedings reopening, revisions of decisions concerning taxes; and also it deals with tax relief and correction of evident mistakes and inaccuracies. The proceedings reopening is designed to provide remedy for enumeratively described cases of incorrect legitimate decisions, i. e. decisions resulting from insufficient or incorrect knowledge of facts of the case that served as the basis for the decision. On the other hand, revision of decision can be realized in cases of decisions that are either inconsistent with the current legal regulations or are based on substantial errors and mistakes of the proceedings, and furthermore, the circumstances imply that the amount of the tax imposed was stated incorrectly. Revision of other decisions than tax imposing decisions is not allowed. There are preclusive notice terms stated by the Law for filing both of the above stated means of correction. Tax relief is a means of correction used in cases when the decisions by tax authority are neither incorrect nor illegal but nevertheless there are reasons for partial or complete tax relief, or as the case may be, tax appurtenances. The decision concerning tax relief can be made at any stage of the proceedings. In order to remedy the mistakes and inaccuracies of the writing and calculating included in the decision by the tax authority there i.s established the institute of correcting evident mistakes and inaccuracies.

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