Financial Administration

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Characteristic

Appellate Financial Directorate (AFD) was established by Act No. 456/2011 Coll., on the Financial Administration of the Czech Republic as of 1. 1. 2013. The Appellate Financial Directorate carries out its activity for the whole territory of the Czech Republic and the seat of the Appellate Financial Directorate is in Brno. The Director of the Appellate Financial Directorate is appointed and removed by the Director General of the General Financial Directorate.

Appellate Financial Directorate provides the following activities:

  • performs the activity of administrative body, which is the closest superior to Tax Offices,
  • carries out the proceedings about administrative offences,
  • keeps records and registers, which are needed for the performance of activity of the financial administration bodies.

Superior authority to the Appellate Financial Directorate is the General Financial Directorate.