Recently, the Supreme Administrative Court: how to calculate time limits when delivering to a data box

If a tax authority delivers the document to a data box and the message is not read (downloaded), the document will be considered delivered on the 10th day after its delivery (the so-called fiction of delivery). However, it has not yet been established for sure what about the date of delivery if the 10th day falls on a Saturday, Sunday or public holiday. The tax authorities did not take into account the nature of the 10th day of fictive delivery, they also considered Saturday, Sunday and public holidays to be the day of delivery.


In its judgment of 26 May 2022, the Extended Panel of the Supreme Administrative Court resumed that if a document in the matter of tax administration is delivered to the data box, the ten-day period of time for the fiction of delivery must be calculated so that if the last day of this period falls on Saturday, Sunday or public holiday, its last day is the next working day. 


For all practical purposes, this decision will fundamentally affect the delivery of all types of rulings and statements of the tax administrators, such as the calls associated with filing of ledger statement.

publikováno 13.06.2022
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