Abstract
The article discusses current experience with the application of the unreliable taxpayer and examines the fulfilment of assumptions, whose realization was expected by regulating the unreliable taxpayer. Attention is also given to the concept of an unreliable person that is most certainly coming into force on 1 April 2017.
Besides, the emphasis is on determining narrower time frame for voiding of the status of unreliability. The author mentions the amount of duties that are to be fulfilled by the taxpayers, also using examples with the use of analogy.
In conclusion, de lege ferenda is analysed