{"id":9075,"date":"2024-04-22T16:13:01","date_gmt":"2024-04-22T14:13:01","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9075"},"modified":"2024-04-25T10:57:48","modified_gmt":"2024-04-25T08:57:48","slug":"supreme-administrative-court-taxpayers-legitimate-expectations-in-the-event-of-change-in-administrative-practice","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/supreme-administrative-court-taxpayers-legitimate-expectations-in-the-event-of-change-in-administrative-practice\/","title":{"rendered":"Supreme Administrative Court: Taxpayer\u2019s legitimate expectations in the event of change in administrative practice"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>At the end of the last year, the attention of the expert community was alerted by the judgement of the Municipal Court in Prague, which sided with a taxpayer in a dispute with the tax administration over the run of the tax assessment period. The dispute concerned a situation where the taxpayer had filed additional tax returns for a lower tax loss or claimed a tax loss deduction within the tax assessment period according to the then administrative practice arising from the generally used methodology of the General Financial Directorate (\u201cGFD\u201d). However, after the submission of the additional tax returns, this administrative practice was rejected based on the case law of the Supreme Administrative Court (\u201cSAC\u201d), and the tax administrator therefore discontinued the proceedings on the grounds that the period for determining the tax had expired. The case has now been reviewed by the SAC and the conclusions of the Municipal Court have been upheld.<\/p>\n","protected":false},"author":117,"featured_media":9076,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,643,190,8],"class_list":["post-9075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-tax-return","tag-financial-administration","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9075","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=9075"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9075\/revisions"}],"predecessor-version":[{"id":9077,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9075\/revisions\/9077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9076"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}