End of Easy Suspension of Tax Debt Limitation
The draft law changes the rules for the limitation of tax debts. The main change is that tax authorities will no longer be able to suspend the limitation period by initiating proceedings for a tax crime or offence. This is intended to increase legal certainty for citizens and entrepreneurs.
Key points
Tax authorities will not be able to suspend tax debt limitation by initiating criminal tax proceedings.
Tax debts will be subject to limitation according to basic rules, increasing certainty about when a debt expires.
The new rules also apply to debts incurred before the law comes into effect, with some exceptions for already initiated proceedings.
The changes are intended to positively affect entrepreneurs and increase trust in state authorities.
Status:
Withdrawn
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