Publication at Faculty of Mathematics and Physics |
2013
Abstract
This paper analyses some aspects of the judgment of the Constitutional Court of the Czech Republic No. I. ÚS 3244/09.
At first, it describes the main idea of the Court, i.e. that the lapse of time limit for tax assessment can, in specific cases and under certain conditions, result in a tax assessment. As next, it points out at some difficulties regarding the Court’s argumentation.
The last part of the paper is dedicated to the specification of the range of other cases in which the judgment could be applied.