Daňový řád a jeho procesní význam při zajišťování daňové stability průmyslových subjektů

Abstract

The Act No. 280/2009 Coll., Tax Rules, having taken effect as of the 1st January 2011, is the tax law’s new procedural regulation that governs, on the one hand, the rights and, on the other hand, the obligations of both tax subjects, as well as the tax administrators. From a procedural viewpoint, the Tax Rules are capping the effects of substantive tax laws (like the Income Tax Act, VAT Act, and/or other Acts on direct and indirect taxes) and setting out basic principles for the tax administration in the territory of the Czech Republic. In terms of the chronology, the Tax Rules are subsequent to, and in the full extent subrogating the Act No. 337/1992 Coll., on Taxes and Charges Administration (TCAA), which has become null and void on the 31st December 2010, and it is worthy to remark that the Tax Rules contain some significant changes in comparison with the TCAA. Those cases may involve, in particular, tax search, as well as remedial and supervisory instruments (appeals or procedure reopening), as well as the tax levies. Thus, my dissertation theses pursuit is to resolve the problems, such as arising from the tax subjects’ procedural position pursuant to the Tax Rules, namely, among other, with view to preceding legislature. My dissertation theses aim is to provide a significant assistance to practical application of current tax terms, as well as to provide guidance for resolving expected tax disputes. The integral part thereof will also be the application of important, yet not always generally known, judicial decisions such as promulgated by the Constitutional Court or, in particular, the Supreme Administrative Court. In these dissertation theses, a tax conflict is newly defined as a self-standing, and substantial constituent of the tax administration and the tax conflict theory can be applied in developing tax subjects’ defence strategies in the course of individual tax proceedings. From this viewpoint, my dissertation theses aim at those parts of the Tax Rules, which are mostly affected by tax conflict – i.e. tax administration principles’ observance, as well as tax inspection.