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/ Ask the Attorney / Statutory period – to be calculated from which date?

Statutory period – to be calculated from which date?

Elévülés
2018. 01. 29. 14:24 No Comments Wilhelm Bora

How to calculate the statutory period, when new proceedings are ordered to be launched:

Both the old, and the new Art. include provisions about the extension of the statutory period. According to such rules, when new proceedings are ordered to be launched (either by a higher level of the Tax Authority, or by the court), the statutory period for the right to establish the amount of tax payable shall be extended on one occasion, by 12 months.

Given the fact that the Kúria has established on more than one occasions that the new and the original proceedings shall be treated as one, when calculating the applicable statutory period, the start date of the original proceedings, and not the repeated proceedings shall be taken into account.

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