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if you first look here to find out what the term means:
http://cs.wikipedia.org/wiki/Řízení_nalézací
you find English equivalent to it here:
http://www.1stcoa.courts.state.tx.us/rules/oriproc.asp

and you can see that this was resolved at PROZ in a previous language combo: http://urd.proz.com/?sp=gloss/term&id=987343

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Note added at 15 mins (2011-02-17 13:39:23 GMT)
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http://www.tmausa.com/html/tax_discovery.html

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Note added at 2 hrs (2011-02-17 16:17:23 GMT)
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Máte pravdu - Discovery zřejmě v tomto kontextu opravdu není používáno z pohledu státních orgánů - opravuji na:
"Tax Investigation Procedure"
www.jstor.org/stable/1119411

discovery is a fact-finding process, gathering of records and documents, be it tax proceedings or other proceedings.

A brief description of the administrative processes in both republics should help to clarify our assumptions with respect to moral hazard. As noted, both countries have identical (area-based) valuation laws and identical rates. They both use self-reported returns supplied by the property owners (Bryson and Cornia, 2001a, b), which presents the obvious need for discovery and audit. It is in these two functions where moral hazard is most likely. In the Czech Republic, the central Ministry of receives the property tax returns, enters the data in an electronic inventory system and remits to local governments the property tax revenue based on the situs of the property owner. `No efforts are made to find under-reported values or non-reported parcels.
In contrast, self-reported returns in Slovakia are submitted to local finance departments, which attempt to verify (audit) reported data and also Match Reported Data With Other Records (Discovery). In both countries, the existing cadastral records were outdated and inaccurate following the socialist period, so Discovery And Audit Would naturally require more effort. In the larger cities of Slovakia, that is, Bratislava and Kosice, local offices are further decentralised into municipal districts with substantial fiscal autonomy, thus enhancing the decentralisation effort.
http://www.entrepreneur.com/tradejournals/article/100737289_...














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Note added at 3 hrs (2011-02-17 16:44:50 GMT)
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there should have been a slash i.e. discovery proceeding(s)/process....sorry