skupina

Supreme Administrative Court: More time to file an additional tax return for a lower tax? (No. 1043)

In the past, the Supreme Administrative Court of the Czech Republic (SAC) has taken the view that the deadline for filing an additional tax return for a lower tax liability is not boundless. It has stated that it is necessary to file it by the end of the statutory subjective period, i.e. by the end of the month following the month in which the taxpayer found out that he/she was entitled to file an additional tax return.

However, this conclusion was recently questioned by the Second Panel of the SAC in its resolution of November 30, 2021, ref. No. 2 Afs 363/2019-39. The statement of reasons states that, in the opinion of the Second Panel, the only time restriction of the right to file an additional tax return for a lower tax liability is the objective time limit associated with the deadline for tax determination. Well, not a month after the finding, but, simply put, the standard three years since the assessment. As this is a departure from existing case law, the matter was referred to the extended panel for a decision.

publikováno 14.12.2021
share on fb


Kodap skupina - daňové poradenství

mini mapa ČR Vybrat kancelář

Specializované kanceláře

+420 485 228 471

info@kodap.cz

cs en de 

ETL Global
newsletter close