From Judicature - The Constitutional Court issued a breakthrough resolution concerning the interpretation of periods set for tax assessment
The Constitutional Court simultaneously explained that it is not possible to tolerate an extensive interpretation of periods for tax assessment without a rational explanation of the reasons why the matter was not settled within the basic three-year period of time. Pursuant to the existing judicature, it is impossible on the basis of this resolution to newly enter already closed court or tax proceedings, nonetheless in case of proceedings that are currently pending it is necessary to assess whether the objection concerning termination of the period for tax assessment could be extended within the meaning of the interpretation presented now by the Constitutional Court.
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