Time limits - how to calculate it correctly?

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The term is a component of a legal action and means a provision whose purpose is to limit the legal effects of certain activities in time. The Code of Civil Procedure, the Code of Administrative Procedure and the Criminal Code distinguish between three different ways in which time limits are calculated.

Time runs - meaning

The correct calculation of the course of time limits often depends on the positive consideration of the applicant's cases in court, municipalities, or even in relation to the contractor. It is easy to make errors in calculations, so special care should be taken, as numerous sanctions are provided for incorrect calculation of the time limits.

The basis for all regulations for calculating time limits are Art. 110 - 115 of the Civil Code.

The term is counted in days

When calculating the deadline in days, two rules should be applied:

  1. the beginning of the period marked in days is a certain event which is not included in the calculation, i.e. if the letter is received on Wednesday on the 10th day of the month, the first day of calculating the period will be the next day, i.e. Thursday on the 11th of the month,
  2. the period in days ends with the end of the last day. Regardless of the time of the event, receipt of the letter, the time limit runs from the time of the event marked in days and ends at the end of the day marked as the end date.

Example 1.

The letter was received on Tuesday at 20:30, so the first day of the term will be Wednesday and the 7-day term will end on the following Tuesday at 23:59.

It should be remembered that the legislator has not specified hourly or minute time limits, so the date of the postmark or the date of receipt of documents at the office is important. The period specified in days ends on the last day. When calculating, the day of the event from which the time limits are counted is not taken into account.

The term is counted in weeks

The term in weeks ends with the end of the day in the last week. The starting date is the date of the event, and if it is Wednesday, the ending date will also be Wednesday.

The terms are counted in months

A period marked in months ends on the expiry of the day which corresponds to the beginning of the period, and if there was no such day in the last month - then on the last day of that month.

Example 2.

The contract was concluded on July 12 with a 2-month implementation period, so the contract should be completed by September 12. However, if the contract was concluded on August 31 with a 1-month contract period, the deadline would expire on September 30, the last day of the month. When using terminology:
- beginning of the month
- middle of the month
- end of month
it is considered that the first month begins, the middle of the month is the fifteenth, and the end of the month falls on the last day of a given month, i.e. February 28 or 29, 30 or 31 depending on the length of the month, respectively.

A period in weeks, months or years ends on the day whose name or date corresponds to the beginning of the period in question. The age of a natural person is an exception here, because the deadline already expires at the beginning of the last day. Thanks to this, you can, for example, participate in the elections on your 18th birthday.

Term marked in years

A period marked in years counts similarly to a period marked in months. Thus, a period marked in years ends on the day that corresponds to the starting day of the given period, and if there is no such day (it happens in leap years due to the variable number of days in February), the ending date will be the last day of that month.

Example 3.

The agreement was concluded on July 10, 2016 for two years, the deadline will end on July 10, 2018. The three-month period, which started on November 30, will end on February 28 (or 29), whichever is the last day of the month. On the other hand, the 3-month period, counted from February 29, will end not on the last day of May, but on the 29th day of that month.

The deadline is on a Saturday or a public holiday

If the last day of the term falls on a Saturday or a public holiday, the term expires on the next day, which is not a public holiday or a Saturday.

The tax ordinance explicitly states that Saturday is a statutory holiday, and thus all dates falling on Saturday or Sunday end their first working day.

Pursuant to Art. 12 § 5 of the Tax Ordinance"If the last day of the term falls on a Saturday or a statutory holiday, the last day of the term shall be the day following the non-working day or days, unless the tax laws provide otherwise."

Administrative law also assumes that the deadline falling on Saturday or on a public holiday expires on the first working day following the expiry of the deadline.

Pursuant to Art. 83 of the Act on Proceedings before Administrative Courts:
"§ 1. The time limits are calculated according to the provisions of civil law, subject to § 2.
§ 2. If the last day of the term falls on a Saturday or a statutory holiday, the last day of the term shall be the day following the non-working day or days..'

An exception to this rule is that the calculation of the time limit for telecommunications, broadcasting and electronic services is the actual date of the deadline and in order to remain valid, the activities must be made before the deadline, even if it falls on a statutory holiday and the settlement is due be done using the MOSS system.

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What if the deadline expires on a public holiday?

The Civil Code provides in art. 115 the rule that if the period falls on a public holiday or on a Saturday, the time limit expires on the next day, which is not a statutory holiday or a Saturday. This rule applies in cases where the Civil Code, Administrative Code and in court proceedings apply.

Pursuant to Art. 115 of the Civil Code "If the end of the time limit for the performance of the activity falls on a day recognized by law as a public holiday or on a Saturday, the time limit shall expire on the next day, which is not a public holiday or a Saturday..'

An exception to this rule are the rules of the Tax Ordinance, in which when calculating the time limits for telecommunications, broadcasting and electronic services, the actual date of the deadline is counted and for the validity of the activities must be made before the deadline, even if it falls on a statutory day off work, and the settlement is to be made using the MOSS system.

Example 4.

In the case of VAT settlements on telecommunications services via the MOSS system, the deadline for submitting the declaration does not change, even if it falls on a holiday, Sunday or Saturday which is a day off.