Retention of the undisputed amount of excessive VAT deduction is an infringement of the right to property
2019
Abstract
The somewhat musty waters of the "concrete" constitutional review in tax matters have recently been stirred up by judgment of 22 February 2019. In this case, the Constitutional Court stated that the tax administrator does not have the power to withhold an undisputed part of the excess deduction derived from those taxable transactions which, as undeniable, cannot be subject to review. Článek se zabývá stručnou analýzou tohoto rozhodnutí, včetně naznačení praktických a teoretických souvislostí.