Publishing of Information by Tax Administrator as a Source of Uncertainty in Business Environment

Abstract

The Tax Code states that the tax administrator may issue a legally binding sui generis act, which, however, is not a statute. Usually, such an act is afterwards published only on the Internet.

The article deals with different ways of publishing information under tax law and how these ways impact the legal certainty of their addressees. Simultaneously, the article responds to the current case law of the Constitutional Court and the Supreme Administrative Court centred around this topic.

Finally, the de lege ferenda recommen-dations are formulated. These recommendations shall increase the legal certainty of ad-dressees of the tax laws.

Keywords

• publishing of information
• tax administration
• legal certainty
• technical standards