Abstract
In discussions about tax law the procedural issues tend to be unjustifiably neglected. This applies particularly on issues relating to evidence in the strict sense.
Here (as in other areas of law, especially in adversarial proceedings) plays a key role persuasiveness and the closely related issue of the required standards of proof, including a solution (when the unclear facts, especially in a situation of non liquet) with the assistance of legal presumptions. It must also take into account that Czech law (Tax Code) imposes a clear burden of proof also for the tax office (prove the facts refuting the veracity, accuracy and completeness of the accounting and other mandatory records and documents submitted by taxpayer); thus also against the Tax Office is to apply the rule on losing such parties who can not bear the burden of proof.
Therefore the paper calls for respect of that evidentiary and legal standards also in Czech tax law, and not one-sidedly (inequitably) to the detriment (disadvantage) of taxpayers. Current practice Czech financial authorities put on the tax payers in proving such high demands, which would not be able to meet the legendary Sherlock Holmes.