Ondřej Trubač and Kristián Léko for Lidové noviny
25. November 2019
Does every tax assessment lead to criminal liability? On what conditions can you avoid a criminal prosecution? Our partner Ondřej Trubač answered these question to the oldest Czech newspaper and claims that the paying the tax prior to commencement of tax inspection usually excludes the criminal liability. Ondřej also warns that severe sanctions may be imposed on tax subjects by tax authorities.
In a supplementary article, Ondřej Trubač and Kristián Léko are warning against a lack of care in fulfilment of tax duties. In recent years the amount of criminal complaints submitted by tax authorities has significantly risen. Nonetheless, not every tax assessment means that a tax crime has been committed.