Lhůta pro stanovení daně v případě daňového trestného činu

The period for the tax assessment is time-limited. Generally, the tax authority can assess or reassess the tax no later than the expiration of the objective ten-year period. However, the Tax Code also accounts for exceptional situations where this time limit can be breached.

One such case is when actions related to a specific tax have been the subject of a final decision by a criminal court. In these instances, the tax authority may assess the tax even after the standard assessment deadline has passed, up until the end of the second year following the year in which the criminal decision became final. This, however, is a definitive time limit that cannot be extended or interrupted by other actions of the tax authority.

It is important to note that the tax can only be assessed in this manner if there is a final conviction in the matter being discussed. This may include a judgment, a criminal order, or an approved plea agreement.

However, the tax offense does not necessarily have to be committed directly by the taxpayer. This procedure can also be applied if another person, such as a managing director or someone acting on behalf of the taxpayer, committed the criminal act. What is essential is that their actions had a direct impact on the tax assessment for the specific tax period.

The purpose of this provision is to respond to serious actions that, due to their intensity, fulfil the elements of a criminal offense. In these cases, the legislator prioritized the interest in assessing the tax over the protection of legal certainty, which is otherwise associated with the passage of time.

Authors:
Ladislava Zamazalová
Karolína Moškořová