Commentary on the Judgment of the Supreme Administrative Court of 25 August 2022 (III FSK 1262/21)

Abstract

Commentary is devoted to the issue of the head of the tax office’s refusal to issue a notary public with a certificate confirming that the acquisition is exempt from tax, that the tax due has been paid or the tax liability has expired due to the statute of limitations. The aim is to show that this obligation cannot be identified with the fact that the notary public is entitled to apply for the issuance of this certificate pursuant to Article 306a of the Act of 29 August 1997 – Tax Ordinance on its own behalf and for its own benefit as the addressee of Article 19 (6) of the Act of 28 July 1983 on inheritance and donation tax in a situation where he is only to prepare a notarial deed documenting the sale of shares.