Extended senate of the Supreme Administrative Court made a conclusion in his act from 17^th December 2013, Act-Nr.: 10Afs 76/2013, that the only way how to solve the killing effect of the solar tax is the forgiving of the tax according to the present legal regulation. 

The first senate of the Supreme Administrative Court has already declared, that in the proceedings about complains on the process of tax payer doesn´t exist space for evaluate the question, if the solar tax can have ruining effect on the operator of the solar power station. The tax administrator can take into account only if the payer followed the law. If the tax administrator could change the high of the tax, it would open the space for his free will in this area.

The Extended senate of the Supreme Administrative Court reminded in the act that the constitutional court didn´t find the solar tax by itself unconstitutional, never less the killing effect is by every operator to be evaluated separately.

There is the only institute, under which the executive will fulfill the expressed in instruction of constitutional court, according to the extended senate it is exactly the forgiving of tax on the basis of administrative action made by the Minister of Finance.