Declaration of Tax Information in Constitutional Court Cases in the Czech Republic
Absztrakt :
This contribution is focused on the trend to demand various declaration of taxable
persons via specific forms issued based only on the wide and vague authorisation of the Ministry of
Finance of the Czech Republic. The aim of this paper is to familiarise readers with the relevant
Czech regulation and case law of the Czech Constitutional Court and to provide conclusions
evaluating this case law and legislation. The beginning of this paper is devoted to respective
provisions of the Tax Procedure Code, Charter of Fundamental Rights and Freedoms, Act on VAT
and Act on Transactions evidence. Then, the part dealing with the development of the Constitutional
Court approach evaluating the practice of the tax administration follows. Finally, the author
provides his conclusions estimating future development in this issue. Scientific methods used in this
paper are analysis, induction, deduction and description. The aim of the contribution is therefore
the evaluation how the recent case law will affect the current legislation and what steps should be
made by the Czech Parliament.