Objektivní lhůta pro stanovení daně

According to the Tax Code, there exists an objective ten-year tax assessment period, which determines the maximum period during which a tax can be assessed. Once this period has elapsed, the tax can no longer be assessed or modified. This provision is intended to ensure legal certainty for taxpayers and the finality of tax proceedings.

However, the extended senate of the Supreme Administrative Court recently ruled that even this otherwise absolute deadline can be breached under certain circumstances.

Specifically, this occurs if the taxpayer submits a supplementary tax return declaring a lower tax amount in the last months before the expiration of the ten-year deadline. In such a case, the tax assessment period is extended by an additional year to allow the tax authorities the opportunity to review the taxpayer's tax liability.

The Court also emphasized that this additional year cannot be used for an increase in tax liability. The tax authorities may conduct verification procedures during the extended tax assessment period, which are not limited to examining the reasons for the submission of the supplementary tax return. However, the resulting tax liability cannot exceed the amount stated in the supplementary tax return or the last known tax amount.

In other words, even if the taxpayer fails to dispel the tax authority's doubts regarding the correct amount of the declared tax, their last known tax will not be increased.

Authors:

Ladislava Zamazalová

Karolína Moškořová