Issuance of the securing order

The tax authority must properly define the grounds for issuing the securing order and rely on the facts described which are true. The securing order constitutes a fairly significant intrusion in the rights of the taxpayer, so the expected difficulties or irrecoverability at the time of enforceability still to be recovered must indeed be significant.

More info:
https://www.epravo.cz/top/soudni-rozhodnuti/zajistovaci-prikaz107940.html

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