{"id":10217,"date":"2026-02-20T10:28:03","date_gmt":"2026-02-20T09:28:03","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10217"},"modified":"2026-02-26T09:41:53","modified_gmt":"2026-02-26T08:41:53","slug":"overpayment-left-on-a-personal-tax-account-is-forfeited-to-the-state-after-six-years","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/overpayment-left-on-a-personal-tax-account-is-forfeited-to-the-state-after-six-years\/","title":{"rendered":"Overpayment left on a personal tax account is forfeited to the state after six years"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In its recent judgment, the Supreme Administrative Court dealt with the issue of the expiration of a refundable overpayment, provided that the taxpayer does not request its refund in time. The court&#8217;s conclusions may affect not only the wallets of taxpayers, but in certain cases also their procedural strategy in tax proceedings.<\/p>\n","protected":false},"author":117,"featured_media":10218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,615,8],"class_list":["post-10217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-code","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10217","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10217"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10217\/revisions"}],"predecessor-version":[{"id":10220,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10217\/revisions\/10220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10218"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}