{"id":4575,"date":"2020-09-17T08:25:48","date_gmt":"2020-09-17T06:25:48","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=4575"},"modified":"2020-09-24T10:41:26","modified_gmt":"2020-09-24T08:41:26","slug":"the-statute-of-limitations-cannot-exceed-ten-years-not-even-in-the-case-of-tax-loss","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-statute-of-limitations-cannot-exceed-ten-years-not-even-in-the-case-of-tax-loss\/","title":{"rendered":"The statute of limitations cannot exceed ten years, not even in the case of tax loss"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In May, we informed you about a ground-breaking ruling of the Supreme Administrative Court which rejected the tax administration\u2019s practice of extending the statute of limitations by so-called tax loss chaining. In its latest ruling, the Supreme Administrative Court refers to this case law and comments on the rules of the statute of limitations for the taxation period in which the tax loss arose or could have been utilised.<\/p>\n","protected":false},"author":117,"featured_media":4576,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[633,385,30,8],"class_list":["post-4575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-audit","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4575","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=4575"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4575\/revisions"}],"predecessor-version":[{"id":4621,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4575\/revisions\/4621"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/4576"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=4575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=4575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=4575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}