When do you require a tax law attorney?
A tax audit can turn into a dispute with the tax authority or criminal proceedings at any time. Unlike a tax advisor, an attorney will provide you with a full procedural defense and representation in court. Preparation and a correctly established dialogue with the tax administrator from the very beginning determine whether the matter will end without a finding, with an adjustment, an additional assessment, or a multi-year dispute.
When do you require a tax law attorney?
A tax audit can turn into a dispute with the tax authority or criminal proceedings at any time. Unlike a tax advisor, an attorney will provide you with a full procedural defense and representation in court. Preparation and a correctly established dialogue with the tax administrator from the very beginning determine whether the matter will end without a finding, with an adjustment, an additional assessment, or a multi-year dispute.
When do you require a tax law attorney?
A tax audit can turn into a dispute with the tax authority or criminal proceedings at any time. Unlike a tax advisor, an attorney will provide you with a full procedural defense and representation in court. Preparation and a correctly established dialogue with the tax administrator from the very beginning determine whether the matter will end without a finding, with an adjustment, an additional assessment, or a multi-year dispute.
When do you need
a tax law
attorney?
A tax audit can turn into a dispute with the tax authority or criminal proceedings at any time. Unlike a tax advisor, an attorney will secure a full procedural defense and representation in court.
Preparation and a correctly established dialogue with the tax administrator from the very beginning determine whether the matter will conclude without any findings, with an adjustment, an additional assessment, or a multi-year dispute.
Typical situations we handle
Commencement of a Tax Audit
Commencement of a Tax Audit
The tax authority or other tax administrator is reviewing your tax return.
Additional Tax Assessment
Additional Tax Assessment
The tax authority has assessed additional tax, and you do not agree with this decision
Appeals and Litigation Proceedings
Appeals and Litigation Proceedings
Are you involved in a dispute before the Appellate Financial Directorate, the General Directorate of Customs, or an administrative court?
International Structures
International Structures
Are you addressing issues related to transfer pricing, permanent establishments, or double taxation?
Criminal Law Implications
Criminal Law Implications
The Tax Authority is referring the matter to the Police of the Czech Republic under suspicion of tax evasion.
Preventive Assessment
Preventive Assessment
Are you planning a transaction, restructuring, or model change and require a tax analysis?
Corporations and Holdings
Particularly in connection with tax audits, transfer pricing, and cross-border transactions
Corporations and Holdings
Particularly in connection with tax audits, transfer pricing, and cross-border transactions
Managing Directors and Board Members
Personal Liability for Corporate Tax Obligations
Managing Directors and Board Members
Personal Liability for Corporate Tax Obligations
Investment Groups and Private Equity
Tax structuring of acquisitions and exits
Investment Groups and Private Equity
Tax structuring of acquisitions and exits
High-net-worth individuals
Asset management, succession, and sale of shares
High-net-worth individuals
Asset management, succession, and sale of shares
Companies in regulated sectors
Specific tax regimes, such as products subject to the Excise Duty Act or companies operating in sectors subject to energy taxes
Companies in regulated sectors
Specific tax regimes, such as products subject to the Excise Duty Act or companies operating in sectors subject to energy taxes
Foreign Entities in the Czech Republic
VAT registration, permanent establishment, taxation of dividends
Foreign Entities in the Czech Republic
VAT registration, permanent establishment, taxation of dividends
What we will do for you
We will prepare a response to the audit findings, file an appeal against the tax assessment, and represent clients in proceedings conducted under the Tax Code before the Appellate Financial Directorate. If necessary, we will file an administrative lawsuit and represent the client before the administrative courts.
We will prepare a response to the audit findings, file an appeal against the tax assessment, and represent clients in proceedings conducted under the Tax Code before the Appellate Financial Directorate. If necessary, we will file an administrative lawsuit and represent the client before the administrative courts.
How our cooperation works
1
Initial Consultation
We will review the case file, the formulation of the audit findings, and the business background of the case.
2
Analysis and Process Mapping
We will identify any disputable points and prepare a proposal for the most effective resolution within the deadline.
3
Strategy Proposal
In the event of potential criminal proceedings, we will align the tax and, if applicable, criminal defense strategy and agree on our objective.
4
Active Representation
We communicate with the tax authority, identify and gather evidence, file appeals, and, if necessary, provide representation in court.
5
Follow-up measures
If necessary, we will modify company processes to ensure the same issue does not recur.
How our cooperation works
1
Initial Consultation
We will review the case file, the formulation of the audit findings, and the business background of the case.
3
Strategy Proposal
In the event of potential criminal proceedings, we will align the tax and, if applicable, criminal defense strategy and agree on our objective.
5
Follow-up measures
If necessary, we will modify company processes to ensure the same issue does not recur.
2
Analysis and Process Mapping
We will identify any disputable points and prepare a proposal for the most effective resolution within the deadline.
4
Active Representation
We communicate with the tax authority, identify and gather evidence, file appeals, and, if necessary, provide representation in court.
Examples of Our Work
Representation of the client during a tax audit
Our team assumed representation of the client, a medium-sized service provider, prior to the conclusion of the tax audit, subsequently resulting in the termination of the tax proceedings without any additional tax assessment.
The tax proceedings were terminated without any additional tax assessment.
Provision of procedural defense
Our team assisted a client who contacted us in a timely manner regarding an investigation into the criminal offense of tax evasion. The case concluded with the client not being charged, as we successfully demonstrated to the police authority that the tax had indeed been declared correctly in the tax return.
The case concluded without any charges being filed, and the criminal proceedings were definitively dismissed.
Representation of the client during a tax audit
Our team assumed representation of the client, a medium-sized service provider, prior to the conclusion of the tax audit, subsequently resulting in the termination of the tax proceedings without any additional tax assessment.
The tax proceedings were terminated without any additional tax assessment.
Provision of procedural defense
Our team assisted a client who contacted us in a timely manner regarding an investigation into the criminal offense of tax evasion. The case concluded with the client not being charged, as we successfully demonstrated to the police authority that the tax had indeed been declared correctly in the tax return.
The case concluded without any charges being filed, and the criminal proceedings were definitively dismissed.
Pavel Martinik, JD, PhD
Managing Partner
He specializes in financial, criminal, and commercial law. He serves as a core faculty member at the Department of Financial Law and Financial Science of the Faculty of Law, Charles University, and collaborates with the Subcommittee on the Digital Economy of the Chamber of Deputies. Throughout his career, he has been a key member of projects involving national and multinational banks and investment groups.
Pavel Martinik, JD, PhD
Managing Partner
He specializes in financial, criminal, and commercial law. He serves as a core faculty member at the Department of Financial Law and Financial Science of the Faculty of Law, Charles University, and collaborates with the Subcommittee on the Digital Economy of the Chamber of Deputies. Throughout his career, he has been a key member of projects involving national and multinational banks and investment groups.
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For the victim, an effective investigation is often the only way to restore trust in justice and to feel that the state takes the violation of their rights seriously.
Read more
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Is a physical smack as a disciplinary measure still legal in the Czech Republic? Until recently, Czech law did not provide an entirely unequivocal answer to these questions.
Read more
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Our law firm would like to draw attention to the judgment of the High Court in Olomouc, case number 8 Cmo 55/2025, dated August 20, 2025.
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The provision of accounting services is an activity associated with liabilities that may also extend into the realm of criminal law.
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On 15 October 2025, the Plenum of the Constitutional Court decided to uphold Reimbursement Decree No. 314/2024 Coll. of the Ministry of Health.
Read more
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Blog
When does the right to an effective investigation arise
For the victim, an effective investigation is often the only way to restore trust in justice and to feel that the state takes the violation of their rights seriously.
Read more
Legal limits of corporal punishment in child rearing
Is a physical smack as a disciplinary measure still legal in the Czech Republic? Until recently, Czech law did not provide an entirely unequivocal answer to these questions.
Read more
When is a managing director liable for the company's debts?
Our law firm would like to draw attention to the judgment of the High Court in Olomouc, case number 8 Cmo 55/2025, dated August 20, 2025.
Read more
Criminal Liability of Accountants
The provision of accounting services is an activity associated with liabilities that may also extend into the realm of criminal law.
Read more
The Constitutional Court upheld the Reimbursement Decree
On 15 October 2025, the Plenum of the Constitutional Court decided to uphold Reimbursement Decree No. 314/2024 Coll. of the Ministry of Health.
Read more
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Read more
Frequently Asked Questions
Do you have a question that has not been answered yet?
Inquiries and Consultations
We are located in Prague, Vinohrady, just a few steps from the Náměstí Míru metro station. For routine matters, please send us an e-mail, complete our contact form, or call us to arrange an appointment. In the event of an urgent criminal matter, please contact our emergency hotline, available 24 hours a day.
Prague Branch
Martiník law firm, s.r.o.
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
Inquiries and Consultations
We are located in Prague, Vinohrady, just a few steps from the Náměstí Míru metro station. For routine matters, please send us an e-mail, complete our contact form, or call us to arrange an appointment. In the event of an urgent criminal matter, please contact our emergency hotline, available 24 hours a day.
Prague Branch
Martiník law firm, s.r.o.
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
Inquiries and Consultations
We are located in Prague, Vinohrady, just a few steps from the Náměstí Míru metro station. For routine matters, please send us an e-mail, complete our contact form, or call us to arrange an appointment. In the event of an urgent criminal matter, please contact our emergency hotline, available 24 hours a day.
Prague Branch
Martiník law firm, s.r.o.
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
Inquiries and Consultations
We are located in Prague, Vinohrady, just a few steps from the Náměstí Míru metro station. For routine matters, please send us an e-mail, complete our contact form, or call us to arrange an appointment. In the event of an urgent criminal matter, please contact our emergency hotline, available 24 hours a day.
Prague Branch
Martiník law firm, s.r.o.
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
©2026 All rights reserved.
Prague Branch
Martiník Law Firm, LLC
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
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©2026 All rights reserved.
Prague Branch
Martiník Law Firm, LLC
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
Manage my cookie preferences
Prague Branch
Martiník Law Firm, LLC
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
Manage my cookie preferences
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©2026 All rights reserved.
©2026 All rights reserved.
Prague Branch
Martiník Law Firm, LLC
Uruguayská 380/17
120 00 Prague 2 - Vinohrady
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