{"id":5722,"date":"2021-05-27T08:23:13","date_gmt":"2021-05-27T06:23:13","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5722"},"modified":"2021-10-05T09:43:06","modified_gmt":"2021-10-05T07:43:06","slug":"time-limit-for-tax-assessment-courts-have-changed-tax-authorities-illegal-practice","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/time-limit-for-tax-assessment-courts-have-changed-tax-authorities-illegal-practice\/","title":{"rendered":"Time limit for tax assessment \u2013 Courts have changed tax authorities\u2019 illegal practice"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Recently, administrative courts have repeatedly defended taxpayer when tax authorities illegally initiated and conducted a tax audit after the tax assessment period has passed following the taxpayer\u2019s disapproval to submit of an additional tax return. In response to the conclusion of administrative courts, the practice of financial administration has changed as well. <\/p>\n","protected":false},"author":117,"featured_media":5723,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[643,190,8],"class_list":["post-5722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-return","tag-financial-administration","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5722","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=5722"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5722\/revisions"}],"predecessor-version":[{"id":5724,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5722\/revisions\/5724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5723"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}