{"id":8546,"date":"2023-10-02T12:20:35","date_gmt":"2023-10-02T10:20:35","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8546"},"modified":"2023-10-04T15:21:45","modified_gmt":"2023-10-04T13:21:45","slug":"court-upholds-ten-year-extension-of-duty-assessment-period","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/court-upholds-ten-year-extension-of-duty-assessment-period\/","title":{"rendered":"Court upholds ten-year extension of duty assessment period"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In a recent judgment, the Supreme Administrative Court (\u201cSAC\u201d) commented on the extension of the basic three-year period for assessing duties in situations where customs authorities considered that the customs debt was incurred due to conduct for which criminal proceedings could be initiated. What were the arguments that led the SAC to adopt the view of the customs authorities?<\/p>\n","protected":false},"author":117,"featured_media":8547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[716,8],"class_list":["post-8546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-duty","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8546","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=8546"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8546\/revisions"}],"predecessor-version":[{"id":8549,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8546\/revisions\/8549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8547"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}