Shortening of the deadline for applying excise tax
- Grant Thornton Czech Republic
Based on fresh case law of the Supreme Administrative Court, the Customs Administration of the Czech Republic has announced a change in administrative practice for assessment of the beginning of the six-month deadline for applying entitlement to return of excise tax. This deadline begins to run from the day, on which entitlement could be applied for the first time. According to the current interpretation, it was possible to apply entitlement for the first time on the 25th day of the following month after entitlement arose. According to the new interpretation, it will be the first day of the following month already. If entitlement arose in January, for example, the deadline for submitting a declaration applying the entitlement for return of tax ends on 2 August already, and not on 26 August, as has been the case so far. For the purpose of protecting legitimate expectations of the taxpayers, this change will only be applied for taxable periods after 1 September 2021.