30 days from the date of delivery of the decision.
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Taxpayer files appeal with tax administrator which issued contested decision.
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The appeal is first examined by the tax administrator that originally issued the tax assessment. This tax office has the right to amend the additional tax assessment, provided it satisfies the appeal in full. If this is not the case, the tax office will forward the appeal (together with the files) to the appeal financial directorate.
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The appeal financial directorate reviews the entire legal and factual background of the case and then issues its decision on the appeal, whether in favor or to the detriment of the taxpayer.
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No appeal against decision of higher tax administrator is admissible.
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A taxpayer may file a lawsuit with the regional court aiming at cancellation of the decision of the appeal financial directorate.
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The decision of regional court may be reviewed by the Supreme administrative court.
Four-five years (meaning up to the decision of the Supreme administrative court).
BM Prague note: Please note, that as of 19 February 2020, Czech Republic has not finished the implementation procedure regarding Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union. The Government bill proposal which implements the abovementioned Directive into Czech law is currently being discussed by Parliament. Expected implementation should occur during summer 2020. Start: A taxpayer can exercise the administrative appeals or subsequently the lawsuits before Czech courts and, at the same time, request the initiation of a MAP.
Conduct of the proceedings: There is no suspension of the national proceedings until the end of the MAP.
Completion of proceedings: The decision of the MAP is generally binding provided that the taxpayer accepts the decision. This does not apply in cases where the Czech court issued a decision against which an appeal to the Supreme Administrative Court is not possible.
The competent authorities have a two-year deadline to reach an agreement in a MAP. If such agreement is not reached within this deadline, arbitration proceedings upon the taxpayer's request are possible.
Other actions: There is no possibility to nationally appeal against MAP decisions. Disputes resolution Interactions with non-EU countries are governed by bilateral agreements with relevant non-EU country. As such, they have to be reviewed on case-by-case basis.