Abstract
Czech Constitutional Court has repeatedly dealt with the issue of liquidation fine that has harsh and disproportionate impact on the offender. Supreme Administrative Court has decided that when a legal provision does not stipulate that the property of the offender should be taken into account when fixing a fine, the property should be considered only to determine whether envisioned fine would not cause the liquidation of the offender.
This article discusses the decisions of administrative courts between 2010 and 2017 in relation to liquidation fines. Based on their analysis, this paper provides guidance as to what needs to be considered liquidation fine, who bears the burden of proof in relation to the property of the offender and what means can be used to prove the property of an offender.