Vymáhání daňových nedoplatků v České republice včetně jejich zajištění a daňové exekuce

Abstract

The thesis clarifies registration and payment deadline for tax payment, possible creation of tax arrears and its subsequent solution with the debtor. If tax arrears remains unpaid, it is followed by releasing execution order. Then relevant forms of execution are initiated. The thesis include the most common form of tax execution which are deduction from wages and other income and commandment claim on account payment service provider. Other forms of tax execution are commandment other claim, sale of movables and immovables. In the case of application tax execution through the sale of movables and immovables, property auction follows. Persons participating in auction make offers. The successful bidder (with the highest offer) is obliged to pay immediately after getting an aucioned thing. After the end of auction the tax authorities together with the bidder agree on the method and place of delivery of aucioned things. If payment of aucioned goods is successfull, it is followed by the schedule procedure. Creditors claims are satisfied in the order given. Executions cost are satisfied as first, then the claim secured by the lien and then other claims according to their order. This whole proces is analyzed by using the specific example of tax execution immovables. It captures the intensity of tax administration operations, as well as a chronology of the tax arrears to its payment in the auction, in case that the tax debtor does not cooperate. My proposed amendments and proposals to increase the efficiency of recovery of tax arrears needed for their application in practice would require not only a change in legislation but also financial provision.