Judgement of the Supreme Administrative Court of the Czech Republic of 19 March 2015, Ref. No. 8 Afs 142/2014 – 34
The tax administrator is not entitled, at its discretion, to invite tax payers to file tax returns.First, it must obtain evidence indicating that a specific tax payer that the tax administrator intends to invite to file a tax return could ignore tax liability imposed on the tax payer. Consequently, the tax administrator must send the tax payer an invitation to file a tax return or an invitation to remove doubt, which commences a new three-year time limit for tax assessment. The tax administrator must also inform the tax payer of specific doubts about the correctness of the procedure, even based on oral communication, which must be summed up in a report by the tax administrator.
