{"id":8758,"date":"2023-11-27T12:00:44","date_gmt":"2023-11-27T11:00:44","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8758"},"modified":"2023-11-30T10:28:13","modified_gmt":"2023-11-30T09:28:13","slug":"the-supreme-administrative-court-resolved-the-matter-of-a-time-limit-for-tax-assessment-that-started-before-2011","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-court-resolved-the-matter-of-a-time-limit-for-tax-assessment-that-started-before-2011\/","title":{"rendered":"The Supreme Administrative Court resolved the matter of a time limit for tax assessment that started before 2011"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In a long-awaited judgment, the Grand Chamber of the Supreme Administrative Court (the \u201cSAC\u201d) resolved the matter how to correctly calculate the prescription time limit in situations where the time limit for tax assessment started before 1 January 2011 (when the Act on Administration of Taxes and Fees was in force) but a legal action was filed after 31 December 2010 (i.e. when the current Tax Code was in force). If the time limit were governed by the Tax Code, the total time limit could never exceed the maximum of ten years and, after the expiry of the time limit, the Tax Administrator could no longer assess the tax. If it were governed by the Act on Administration of Taxes and Fees, the time limit for tax assessment could be extended beyond 10 years.<\/p>\n","protected":false},"author":117,"featured_media":8760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,615,385,190,8],"class_list":["post-8758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-code","tag-income-tax","tag-financial-administration","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8758","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=8758"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8758\/revisions"}],"predecessor-version":[{"id":8762,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8758\/revisions\/8762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8760"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}