Tax Audit

Tax 

The Supreme Administrative Court: For the purposes of the lapse period, the actual commencement of tax audit is relevant

In a current judgment, the Supreme Administrative Court addressed the issue of the moment of tax audit commencement. It is important to determine this moment precisely as it is the point when the current lapse … 

Tax 

Tax authorities may analyse even the web and social networks during tax audits

In the current digital age, tax administrators have a variety of information sources they can use during audits. And these include not only the documents provided by the taxable entity on request – public sourc… 

Tax 

Prepare to prove cross-border transactions

Where is the trend of tax audits for cross-border payments heading? Definitely to proving the fulfilment of the conditions for the application of preferential tax regimes, not only formally but also in practice… 

Tax 

Supreme Administrative Court: The tax administration incorrectly calculated the tax statute of limitations interrupted by a tax au…

In several current judgments, the Supreme Administrative Court has dealt with calculating the statutory deadlines for determining tax in connection with a tax audit. According to the relevant provisions of the … 

Tax 

How will the tax authorities’ procedure for tax audits change from the new year?

We keep you informed of changes that will take place with the amendment to the Tax Code with effect from 1 January 2021. In this post, we will draw your attention to the most important changes upon the commence… 

Tax 

The statute of limitations cannot exceed ten years, not even in the case of tax loss

In May, we informed you about a ground-breaking ruling of the Supreme Administrative Court which rejected the tax administration’s practice of extending the statute of limitations by so-called tax loss chaining…