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Grand Chamber of the Supreme Administrative Court on the filing deadline for of supplementary tax return for lower tax

The Grand Chamber of the Supreme Administrative Court (SAC) has addressed the issue of the filing deadline   of supplementary tax return for a lower tax liability. We have informed you about it earlier HERE.

Now the SAC has issued a final decision (2 Afs 363/2019-50) with a positive result for taxpayers.

The previous case law confirmed the long-standing practice of the tax authorities, according to which, in addition to the objective deadline in the form of the tax assessment period (i.e., usually 3 years from the end of the period for filing the regular tax return), the subjective deadline (until the end of the month following the month in which the reasons for filing the additional tax return were ascertained) applies for filing an additional tax return for a lower tax. The expiry of either of those deadlines should have blocked the taxpayer's right to file a supplementary tax return.

The Grand Chamber of the SAC overcame this interpretation in its current decision. It concluded that the subjective deadline does not apply to the filing of a supplementary tax return for a lower tax. The taxpayer is entitled to file an supplementary tax return for the lower tax until the end of the period for the tax assessment.

In its reasoning, the Grand Chamber put forward a number of convincing arguments. One of the main points is that its interpretation is entirely consistent with the fundamental objective of tax administration, i.e. to ascertain and assess the correct amount of tax.

The decision of the Grand Chamber will have a very positive practical impact on a number of situations in which taxpayers have hitherto been subject to relatively strict deadlines in exercising their rights.

If you have any questions, please contact the authors of the article or the EY tax team you are working with.

Authors:

Jakub Tměj

Karolína Moskorová