Publication details
Odvolací řízení ve věci zajišťovacích příkazů ve správní a soudní praxi
| Title in English | Administrative and Judicial Practice in the Appeal of Securing Orders |
|---|---|
| Authors | |
| Year of publication | 2021 |
| Type | Article in Periodical |
| Magazine / Source | Portál Daně a účetnictví - expertní příspěvky |
| MU Faculty or unit | |
| Citation | |
| Web | Open access časopisu |
| Keywords | tax proceedings; appeals; remedial instruments; administrative court proceedings; securing order |
| Description | This article deals with three aspects of tax and court proceedings in relation to securing orders. The first is the actual form of the appeal procedure against securing orders, i.e. how the legislation and administrative practice is set up. In this context, the author draws, inter alia, on his experience at the Appellate Financial Directorate. The second aspect is the possibility of effectively raising specific objections challenging the legality of securing orders in the appeal proceedings and, where appropriate, in the subsequent court proceedings. The issue described in the article is repeatedly the subject of litigation, and the Supreme Administrative Court has recently adopted conclusions in its decision-making which, in the author's opinion, constitute an important guide for the resolution of such disputes. The last aspect discussed is the procedure followed by the administrative authorities in the event of a court overturning a decision on an appeal against a securing order. The link between these subtopics is the time limit for the decision on appeals against securing orders, which significantly influences the form of the entire appeal procedure. |