Comparison of the Possibilities of Judicial Review of Tax Seizure Orders in the Slovak Republic and the Czech Republic
Abstract
This article explores the possibilities of judicial review of securing orders and provisional measures in tax proceedings in the Czech Republic and Slovakia. It aims to provide a comprehensive view of the procedural and substantive aspects of these institutes and their judicial review.
In the Czech Re- public, jurisprudence in recent years has focused on establishing conditions for the judicial review of securing orders, while in Slovakia, the discussion revolved more around whether provisional measures are subject to judicial review at all. With the adoption of the Slovak Administrative Proce- dural Code, this question has been resolved, but detailed jurisprudence specifying the particulars of judicial review is still lacking.
This article contributes to understanding the differences and similari- ties in the approaches of both countries and suggests possible directions for future development in this area.