Abstract
The purpose of this text is to determine whether the regulation of procedural tax law meets the requirements of the proportionality principle or whether the fulfillment of legal obligations in this area disproportionately burdens the taxpayer. The use of the proportionality principle in the application and interpretation of tax law is presented in the case law of the Constitutional Court and the Supreme Administrative Court.
As regards the legislation itself, an analysis of the provisions of the Tax Code governing the deadlines was carried out. On the basis of the findings, it is possible to state that there are elements that favor the position of the tax administrator at the expense of the tax entity.
Examples include disproportionately short deadlines for the tax entity's actions, the absence of penalties for failure to comply with deadlines by the tax administrator or the lack of time limits for some of its operations that can significantly affect the financial situation of taxpayers, up to the limit of their ability to exist. The situation leads to undue delays in deciding on the rights and obligations of the addressees of the regulation, and should therefore be overcome by interpretation or directly by revising the respektive provisions, in particular by using a tool given to the state authorities by criteria of the proportionality principle.