{"id":8838,"date":"2024-01-17T15:15:09","date_gmt":"2024-01-17T14:15:09","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8838"},"modified":"2024-01-25T09:53:02","modified_gmt":"2024-01-25T08:53:02","slug":"sac-a-request-for-international-exchange-of-information-can-materially-initiate-a-tax-audit","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-a-request-for-international-exchange-of-information-can-materially-initiate-a-tax-audit\/","title":{"rendered":"SAC: A request for international exchange of information can materially initiate a tax audit"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>One of the most important judgments of 2023 was the judgment in case No. 6 Afs 59\/2023, by which the Supreme Administrative Court (\u201cthe SAC\u201d) upheld the taxpayer\u2019s cassation complaint concerning the tax administrator\u2019s unlawful interference. The unlawful interference involved conducting a tax audit after the time limit for tax assessment had expired, since the actual commencement of the tax audit occurred earlier than its formal commencement.<\/p>\n","protected":false},"author":117,"featured_media":8839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[691,633,8],"class_list":["post-8838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-authority","tag-tax-audit","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8838","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=8838"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8838\/revisions"}],"predecessor-version":[{"id":8841,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8838\/revisions\/8841"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8839"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}