Publication details
Srovnání autoremedury ve správním a daňovém řízení
| Title in English | Comparsion of reconsideration in administrative and tax proceedings |
|---|---|
| Authors | |
| Year of publication | 2026 |
| Type | Peer-reviewed scientific article |
| Magazine / Source | SPRÁVNÍ PRÁVO |
| MU Faculty or unit | |
| Citation | |
| web | https://mv.gov.cz/clanek/spravni-pravo.aspx |
| Keywords | reconsideration; administrative procedure; tax procedure; appeal; principle of speed and procedural economy |
| Description | The article focuses on a comparison of the institute of reconsideration in administrative and tax proceedings. The aim of this article is to analyse the legal framework, identify the similarities and differences, and evaluate their impacts in terms of the principles of speed and procedural economy as well as the protection of participants' rights. The author first defines the theoretical background and common features of both regulations, then focuses on the key differences, particularly the possibility of partial acceptance of appeals and the differing approach to the protection of participants. In the conclusion, the article evaluates which of the two frameworks better fulfils the purpose of the institute and offers de lege ferenda considerations for future development. |