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Court action against the Financial Directorate

Court action against the Financial Directorate in practice

The Financial Directorate has upheld the additional tax and you still disagree. The next step is an administrative action. The court does not rehear the whole case; it reviews whether the decision was lawful, and only within the grounds the claimant sets out in the action. You have two months from notification of the decision to file it (Section 181 of the Slovak Administrative Court Procedure Code).

We build the action from the entire tax file. We choose the objections that are supported by the file and by case law and explain them so that the court can see exactly where the authority went wrong. We also consider asking for suspensive effect, because filing the action does not by itself stop enforcement. We represent the client before the administrative court through to judgment.

What we help with

  • Assessing whether the action is supported by the file
  • Drafting the grounds of the action
  • Applying for suspensive effect
  • Representation before the administrative court
  • Replies to the authority's submissions
  • Advice on next steps after judgment

Worth knowing

Deadline

The action must be filed within two months of notification of the decision (Section 181 of the Administrative Court Procedure Code). After that, the right to judicial review is lost.

The court is bound by your grounds

The administrative court reviews the decision only within the grounds raised in the action. How precisely they are stated therefore matters a great deal.

Which court

Since 1 June 2023, administrative cases are heard by the administrative courts in Bratislava, Banská Bystrica and Košice. For the district of the Žilina tax office, the Administrative Court in Banská Bystrica has jurisdiction.

Suspensive effect

Filing the action does not in itself stop enforcement. On the claimant's application, the court may grant suspensive effect.

Common questions

  • If an appeal was filed and the Financial Directorate dismissed it, the action is directed against the Financial Directorate's decision, not the original tax office decision. Naming the right defendant matters.

  • Under Section 49 of the Administrative Court Procedure Code, the claimant must generally be represented by a lawyer. There are exceptions, for example where the claimant holds a master's level law degree.

  • The court either dismisses the action or annuls the decision and sends the case back. If it annuls it, the authority is bound by the court's legal view. The judgment can be challenged by a cassation complaint.

Related articles

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.