Soudní přezkoumání promíjení daní v České republice
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Fiscal Policy, Efficiency, Optimal Taxation, Incidence, Tax Evasion
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The contribution is concerned with tax and tax attribution relief under article 55a of the Act No. 337/1992 Coll. on Tax Administration. As a fundamental matter appears the question the possibility…více
The contribution is concerned with tax and tax attribution relief under article 55a of the Act No. 337/1992 Coll. on Tax Administration. As a fundamental matter appears the question the possibility of judicial review of decision on tax relief. Under article 78 Act No. 150/2002 Coll. Code of Administrative Justice court revokes the decision as unlawful if it finds that the administrative authority exceeded the legally defined bounds of discretionary power, or abused it. That means that court has no jurisdiction to review of very substance of administrative discretionary power, but shall review only reaming legally defined bounds inward that the discretionary power can be applied. Conjunctions „discrepancy in laws“ and „hardness of the law“ used in Act No. 337/1992 Coll. to define legal conditions for providing tax relief represent just such legally defined bounds that remaining the administrative court shall review. The conjunctions „discrepancy in laws“ and „hardness of the law“ simultaneously represent „uncertain terms“ that are different juridical institute from discretionary power. Finding the substance of „uncertain terms“ is mainly in court‘s competency and administrative authorities are obligated to respect steady decisions of courts. Under article 76 Act No. 150/2002 Coll. administrative court shall revoke the decision for procedural faults on ground of non-reviewability consisting in incomprehensibility or of absence of reasons for the decision. Absence of justification of the decision on tax relief causes just such non-reviewability under article 76 Act No. 150/2002 Coll., anyhow self absence of justification is not is not satisfactory reason for complaint under article 65 Act No. 150/2002 Coll. The contribution farther warns of disunited decision making practice of the Supreme Administrative Court and the Constitutional Court of the Czech Republic in the matter of the possibility of judicial review of decision tax relief and tax attribution relief.