Tax proceedings

One of our law office’s main specialisations is legal consultancy in the field of tax procedural law.

Our legal services in this field chiefly consist of representation of clients during tax proceedings, in all their phases, from tax audits or local investigations to initiation of due or extraordinary remedial measures against issued tax decisions.

Representation during tax proceedings includes participation in meetings at tax offices or before superior tax bodies, and also the preparation of qualified written statements, objections, requests (including petitions for waiver of tax penalties), appeals and other submissions.

Our services also include preliminary consultancy and advisory activities, as a result of which our clients are able specify and adapt their contractual or other actions in advance so that they avoid possible tax problems later on. During tax proceedings that are in progress, we help our clients choose the correct procedural strategy (for instance during selection and production of evidence) to avoid unnecessary disputes or problems.

We also represent clients during preparation and discussion of administrative actions against decisions issued by tax bodies, administrative complaints for protecting against illegal procedure or the tax administrator’s inactivity, cassation complaints and other submissions within the scope of Act no. 150/2002 Coll. of the Administrative Court Rules. In some cases we also apply our client’s tax claims on the level of the Constitutional Court by means of a constitutional complaint. In this direction our services are essentially based on thorough evidence and familiarity with the relevant procedural regulations and also the current practice of the Supreme Administrative Court and the Constitutional Court.

During these proceedings clients of our law office profit from our specialisation in the field of the tax process and also from our close cooperation with tax consultants active in the KODAP group.