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A defense against the forfeiture of a shipment of alcohol under the Excise Tax Act.

Company: Eversheds Sutherland, advokátní kancelář, s.r.o.

The law firm Eversheds Sutherland Prague successfully represented a client in defense against the forfeiture of a shipment of alcohol under the Excise Tax Act.

In the proceedings before the Supreme Administrative Court (file no. 2 Afs 266/2021) and subsequently before the regional court, it was possible to assert a broader active legitimation for filing a lawsuit against the decision of the customs administration and a less formalistic approach to evaluating documents during the transport of goods subject to excise tax. In this point, the decision was following another fundamental judgement of the Supreme Administrative Court under the Excise Tax Act (file no. 9 Afs 367/2018), where the client was also represented by the attorneys of Eversheds Sutherland. The attorneys Stanislav Dvořák and Ondřej Šudoma worked on this case for the client.

Tags: Law | Taxes & Accounting | Transport | Retail |

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