{"id":6022,"date":"2021-09-24T09:16:43","date_gmt":"2021-09-24T07:16:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6022"},"modified":"2022-11-30T14:51:22","modified_gmt":"2022-11-30T13:51:22","slug":"supreme-administrative-court-the-tax-administration-incorrectly-calculated-the-tax-statute-of-limitations-interrupted-by-a-tax-audit","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/supreme-administrative-court-the-tax-administration-incorrectly-calculated-the-tax-statute-of-limitations-interrupted-by-a-tax-audit\/","title":{"rendered":"Supreme Administrative Court: The tax administration incorrectly calculated the tax statute of limitations interrupted by a tax audit"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>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 Code, the initiation of a tax audit interrupts the statute of limitations for determining tax and the period runs anew for the following three years.<\/p>\n","protected":false},"author":117,"featured_media":6024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[662,633,8],"class_list":["post-6022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administration","tag-tax-audit","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6022","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=6022"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6022\/revisions"}],"predecessor-version":[{"id":7604,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6022\/revisions\/7604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6024"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}