Academic Scientific JournalsSecuring Order
DOI:
https://doi.org/10.4467/22996834FLR.19.012.11268Keywords:
tax, securing order, VAT, MTIC fraud, fighting tax frauds, ultima ratio, Czech Republic, administrative justice, judicial review of decisions made by administrative authoritiesAbstract
A securing order is a very effective tool to fight tax frauds in the Czech Republic but it is also considered to be a rather drastic restrictive measure which may have a significant impact on tax subjects’ property and - in some cases - their very existence. This article explores the mechanism of application of a securing order with the aim of informing readers of its advantages and disadvantages. It also focuses on importance of an independent judicial review of decisions made by administrative authorities. At the end of the article the author draws some conclusions and he tries to generalize them to be applicable to other instruments of the tax law as well - including foreign ones.
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References
Balcar, V.: Zajišťovací příkaz a další zajišťovací instituty daňového řádu (Securing Order and Other Securing Institutes in the Code of Tax Procedure), Prague: C. H. Beck, 2017.
Balcar, V.: Obrana proti zajišťovacímu příkazu (Defense against Securing Order). Obchodněprávní revue (Business Law Revue), vol. 10, no. 4 (2018).
Harvánek, J. et al.: Právní teorie (Legal Theory), Brno - Plzeň: Aleš Čeněk, 2013.
Hendrych, D. et al.: Správní právo. Obecná část (Administrative Law. General Part), 9th. ed., Praha: C. H. Beck, 2016.
Průcha, P.: Správní právo (Administrative Law), 8th ed., Brno: Aleš Čeněk, 2012.
Rambousek, J.: Boj proti daňovým únikům nese ovoce, není však nahnilé? (The fight against tax evasion bears fruit, but is it not rotten?) Daňový expert (Tax Expert), no. 5 (2014).
Legal Acts:
Act no. 150/2002 Coll., The Code of Administrative Justice, as amended.
Act no. 235/2004 Coll., The VAT Act, as amended.
Act no. 280/2009 Coll., The Code of Tax Procedure, as amended.
Court Decisions:
Decision of the Supreme Administrative Court dated 24. 11. 2009, No. 9 Afs 13/2008-90 (2001/2010 Coll. SAC).
Decision of the Supreme Administrative Court dated 28. 11. 2013, No. 7 Afs 101/2013-26.
Decision of the Regional Court in Ostrava dated 13. 8. 2015, No. 22 Af 8/2015-69.
Decision of the Regional Court in Brno dated 17. 9. 2015, No. 62 Af 75/2014-230 (3335/2016 Coll. SAC).
Decision of the Supreme Administrative Court dated 7. 1. 2016, No. 4 Afs 22/2015-104 (3368/2016 Coll. SAC).
Decision of the Supreme Administrative Court dated 31. 10. 2016, No. 2 Afs 239/2015-66 (3541/2017 Coll. SAC).
Decision of the Supreme Administrative Court dated 4. 5. 2017, No. 1 Afs 88/2017-39.
Internet Resources:
HMRC internal manual VAT Fraud, HM Revenue & Customs, published 10. 4. 2016. Available at: https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf20000.
Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report, TAXUD/2015/CC/131, European Commission, Warsaw, published 18. 9. 2017. Available at: https://ec.europa.eu/taxation_customs/sites/taxation/files/study_and_reports_on_the_vat_gap_2017.pdf.
Methodical manual of the General Financial Directorate dated 16. 11. 2011, 7342/11-2310. Available at: https://www.financnisprava.cz/cs/dane/vymahani-dani/vymahani-metodika/metodika/Metodika-realizace-zajistovaciho-prikazu-dle-danoveho-radu-8596.
Methodical manual of the General Financial Directorate dated 31. 10. 2017, 87133/17/7700-30133-711377. Available at: https://www.financnisprava.cz/assets/cs/obrazky/d/87133_17_MP_k_postupu_SD_pri_vydavani_ZajP.pdf.
The Analysis of the General Financial Directorate dated 31. 8. 2017. Available at: https://www.mfcr.cz/cs/aktualne/tiskove-zpravy/2017/financni-sprava-bude-pri-zajistovani-dan-29602.
The statistics on securing orders by the General Financial Directorate dated 30. 6. 2019. Available at: https://www.financnisprava.cz/cs/financni-sprava/media-a-verejnost/zajistovaci-prikazy.
The Financial Administration responds to misleading information about the increasing number of lost cases before courts, dated 11. 7. 2019. Available at: https://www.financnisprava.cz/cs/financni-sprava/media-a-verejnost/tiskove-zpravy/tz-2019/Financni-sprava-reaguje-na-zavadejici-informace-o-zvysujicim-se-poctu-prohranych-soudnich-sporu-9910.
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