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Cassation complaint in a tax dispute

Cassation complaint in a tax dispute in practice

The administrative court has dismissed your action and its judgment is final. What remains is a cassation complaint to the Supreme Administrative Court of the Slovak Republic. That court does not establish the facts again; it examines whether the lower court decided in line with the law, on the grounds the complainant raises. New facts and evidence can generally no longer be introduced, so what is already on file is decisive.

First, we give an honest view on whether a cassation complaint is worthwhile. We read the judgment, the action and the administrative file and compare them with the case law of the Supreme Administrative Court and the Court of Justice of the EU. If there are grounds, we draft them and file the complaint in time. Representation by a lawyer is mandatory for the complaint and for every later submission in the proceedings.

What we help with

  • Assessing whether a complaint is admissible and well founded
  • Drafting the grounds of complaint
  • Arguments based on Slovak and EU case law
  • Filing the complaint within the deadline
  • Representation before the Supreme Administrative Court

Worth knowing

Deadline

The complaint must be filed within one month of delivery of the administrative court's decision (Section 443 of the Administrative Court Procedure Code). It is lodged with the court that issued the decision.

Mandatory representation

The complainant must be represented by a lawyer (Section 449). One exception is where the complainant or its employee holds a master's level law degree.

Grounds set by law

A complaint may rely only on the grounds listed in Section 440, such as an incorrect legal assessment or a serious procedural defect. The grounds can be changed only until the deadline expires.

Common questions

  • The Supreme Administrative Court of the Slovak Republic. The complaint is filed with the administrative court that issued the judgment, which then forwards it.

  • It may dismiss the complaint or reject it, for instance as late. If it upholds the complaint, it usually quashes the judgment and returns the case to the administrative court, which is then bound by its legal view.

  • For example, when the administrative court dealt with every ground of the action and its view matches settled case law. Court fees and the risk of paying the other side's costs also need weighing. We assess this before filing.

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Articles are in Slovak.

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This page is for general information, reflects Slovak law at the time of writing and is not a substitute for advice on your particular matter.