Deadlines run only in urgent matters such as tax assessment procedures, customs procedures, submission of self-assessment tax return, procedures of write-off, deferment and instalment payments of tax, termination or suspension of tax enforcement, etc.
Deadlines do not run in non-urgent matters such as tax audit procedure, etc. Similarly, deadlines do not run in matters where substantive deadlines are exercised, i.e. where the expiry of the deadline implies the loss of the right if the request is not lodged in time before the expiry of a deadline.
When the deadlines do not run, they are extended and expire on the eighth day after the termination of the intervention measures or on 9 July 2020 at the latest.