The time limit for the assessment of tax and, in particular, its expiry is crucial for tax proceedings. The expiration of the time limit for the assessment of tax extinguishes the right of the state to control …
The major amendment to the tax laws, which comes into force on 1 January 2023, has attracted attention in particular due to the introduction of the windfall tax and the increase in the limit for VAT liability. …
In a recent article, we introduced the possibility of reducing sanctions imposed by the Financial Administration of the Czech Republic due to tax arrears or additional tax assessment. This time, we are focusing…