What you’ll learn in this article:

• When you can challenge a tax authority’s decision in court

• What a proper administrative lawsuit must include

• The most common mistakes that lead to failure

• How regional courts differ from the Supreme Administrative Court

• Why working with a legal professional is critical

Legal overview

If your appeal is unsuccessful, you can file a lawsuit under the Czech Code of Administrative Justice (§ 65 et seq.). The deadline is 2 months from the delivery of the decision on your appeal. The court will review whether the tax authority applied the law correctly, interpreted it properly, and respected your procedural rights.

⚠️ Be careful – the court does not reassess the facts of the case as a civil court would. Instead, it focuses on legal and procedural errors. That’s why your legal reasoning and argumentation are key.

Real example from practice

My client – a small business owner – received a tax assessment despite having submitted invoices and bank statements. The authority claimed her services were “not proven to be real.” After the appeal was denied, we filed a lawsuit emphasizing the improper evaluation of evidence. The court found that the decision violated the principle of free evaluation of evidence and ordered a new hearing.

Risks and common mistakes

• Missed deadline – the 2-month period is strict. Being late by even a single day can ruin your case.

• Formal errors – wrong identification of parties or lack of legal grounds may lead to rejection of the lawsuit.

• Weak argumentation – courts won’t investigate on your behalf. You must explain clearly what was wrong and why.

Lawyer’s recommendation

An administrative lawsuit is a legal action that directly affects your chances of success. You can’t simply say “I disagree” – you must refer to specific laws, explain procedural violations, and propose legal remedies. If you want to challenge a tax decision successfully, I strongly recommend working with a lawyer who has experience in administrative courts.