Daňová kontrola v kontextu platné právní úpravy a legislativních změn od ledna 2021
Tax control in the context of valid legislation and legislative changes since January 2021

Summary/Abstract: Tax control is a procedure that represents a major intervention in the autonomous sphere of the controlled entity according to the extensive rights of the tax administrator and the corresponding obligations of the tax subject. Based on the result of the tax control, it is possible to issue an additional payment order, including a non‑negligible penalty and interest. For this reason, any change in the tax control legislation is significant. The article is focused on the current legal regulation of two fundamental moments of tax control, namely its commencement and termination, first in the context of the current legal regulation and then with regard to future fundamental changes from January 2021.

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