Act No. 280/2009 Coll., the Tax Code, comes into effect from 1 January 2011. This new procedural standard replaces the existing Act No. 337/1992 Sb., on the Administration of Taxes and Fees.

The intention of the new Tax Code was the clearer specification and simplification of the relations between revenue authorities and private subjects.

Below we present an overview of the most important changes that the Tax Code brings.