Abstract
The article focuses on two current issues of the so-called ten-year period for tax assessment, or more precisely, the maximum ten-year period for tax assessment (Art. 148(5) of the Tax Code) with a significant impact on practice. Specifically, the questions of intertemporal effects of the new legislation of the Tax Code are addressed - whether and what is the effect of court proceedings initiated after 1 January 2011 on the maximum length of the tax determination period; and the question of the relationship between the special legislation on the tax determination period under the Income Tax Act (Section 38r of the Income Tax Act) and the rules of the Tax Code - is the maximum length of the tax determination period affected by the recognition of a tax loss or the use of a discount on account of investment incentives.
The aim of the article is to find answers to the above questions, on which there are conflicting opinions in case law and literature, based on the analysis of the legislation, its interpretation using relevant interpretative methods, analysis of available literature and case law. Answering these questions is crucial for legal practice.
The maximum length of the tax assessment period is a major milestone for both tax authorities and taxpayers. According to practical experience, these issues determine the outcome of a number of disputes between tax administrators and tax subjects.