Why obey the law when you can ignore it? A message from the Czech Financial Administration?

Tomáš Sejkora; Jakub Kvapil

doi:10.18778/8331-496-9

Why obey the law when you can ignore it? A message from the Czech Financial Administration?

Tomáš Sejkora

Charles University in Prague, Attorney at Law specialized in taxation

https://orcid.org/0000-0001-8405-5938 (unauthenticated)

Jakub Kvapil

Palacky University in Olomouc

https://orcid.org/0000-0001-7933-8140 (unauthenticated)

Publication:

Instytucje prawa finansowego a wartości konstytucyjne: Księga dedykowana Profesor Teresie Dębowskiej-Romanowskiej

Pages: 329-343

DOI: https://doi.org/10.18778/8331-496-9.25

Keywords: prawo finansowe, instytucje prawa budżetowego, Konstytucja RP, wydatki publiczne, stabilność finansowa

Published: January 23, 2025

Categories: Law, Open Access

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This paper represents brief case study from the Czech Republic which is devoted
to the issue of the indisputable part of the excessive VAT deduction. Its aim is to point out the strange situation we witnessed as professional community when tax administration under the flag of the ministry of finance refused to obey generally binding legal regulation settled by the finding of the Constitutional Court. In this context, the state outlines standards of behaviour pursuant to which the law is not applied equally on all participants of legal procedure. Concerning scientific methods, this paper is the result of qualitative research where the methods of analysis, synthesis and deduction were used.