Administrative proceedings

What it means

Administrative proceedings are the procedure in which a public authority decides on the rights, legally protected interests or obligations of a specific person. They may concern granting a permit, a registration, or imposing a fine or other sanction. General rules are set by the Administrative Procedure Code, with special rules for some areas.

One such special rule is the Tax Code, which tax offices follow when administering taxes, including issuing tax assessment decisions. The Administrative Procedure Code applies, for example, in proceedings before the labour inspectorate, the trade inspection, building authorities or the data protection office.

A party to the proceedings has several rights: to be informed that proceedings have begun, to inspect the file, to propose evidence, to comment on the evidence before a decision is issued and to lodge an appeal. They may be represented, for example by a lawyer or another person holding a power of attorney.

How it works in practice

When a client receives notice that proceedings have begun, for example to impose a fine after an inspection, we first check the deadlines and help prepare a response to the evidence. A factual response with supporting evidence at this stage often influences the penalty more than a later appeal.

It is important to inspect the file and see what the authority is relying on. Sometimes it turns out the authority has incomplete information, such as no proof of payment or explanation of the situation, and supplementing the file changes the decision.

Most documents in administrative proceedings are now delivered to the electronic mailbox on Slovensko.sk. We therefore advise clients to check it regularly and, in proceedings where we represent them, agree exactly who collects messages and when.

What to watch out for

The biggest risk is missing the deadline for an appeal. It is short and runs from delivery, and with the electronic mailbox deemed delivery applies. Once it expires the decision becomes final and is much harder to change.

Passivity does not pay. If a party does not use its right to comment on the evidence, the authority decides only on what it has. The appeal body will consider later arguments, but the company’s position is already weaker.