Metodický pokyn Finanční správy k uplynutí lhůty pro stanovení daně

The Financial Administration has issued Methodological Guideline No. 13197/26/MP concerning the expiry of the statutory deadline for tax assessment. This responds to recent conclusions of the extended panel of the Supreme Administrative Court regarding the effects of the futile expiry of the statutory deadline for tax assessment, which we have already reported in a previous alert.

The guideline unifies the approach of tax authorities in situations where the tax assessment proceedings do not conclude with a final tax assessment within the statutory deadline. It implements two key conclusions of the extended panel of the Supreme Administrative Court, namely:

• that after the expiry of the statutory deadline, the tax can no longer be assessed, not even in favour of the taxpayer, and
• that when a tax return is filed in the last year of the objective ten-year statutory deadline, this deadline is extended by one year.

The guideline addresses a very specific procedural situation that occurs in a relatively limited number of cases. However, we recommend paying due attention to this issue in tax and related court proceedings conducted at the very end of the objective statutory deadline for tax assessment.

Authors:
Radek Matuštík
Petr Sedláček