Publications

VAT regime for settlement of technical improvement upon lease termination

VAT regime for settlement of technical improvement upon lease termination

Does the landlord’s payment to the tenant for the transferred technical improvement at the end of the lease, which the tenant arranged and depreciated, constitute payment for a general service subject to VAT or for specific construction work falling…
Conditions for conducting repeated tax audit if the previous local inquiry already had the nature of a tax audit

Conditions for conducting repeated tax audit if the previous local inquiry already had the nature of a tax audit

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 2 Afs 170/2023 – 30 of 24 October 2023. The Supreme Administrative Court addressed the question of whether the conditions for conducting a tax…
From case law: tax deductibility of brokerage fees

From case law: tax deductibility of brokerage fees

At the end of October, the Supreme Administrative Court (“SAC”) issued a judgment under No. 7 Afs 54/2022 - 36, which dealt with a dispute between the plaintiff POLCARBO s.r.o. and the defendant Appellate Financial Directorate regarding additional…
Changes to the taxation of income from employee share plans

Changes to the taxation of income from employee share plans

In addition to modifying the support for old-age security, the Chamber of Deputies of the Czech Republic is also proposing an amendment concerning the postponement of the moment of taxation in the case of the provision of a non-monetary benefit…
Compensation for untaken leave under the case-law of the Court of Justice of the European Union

Compensation for untaken leave under the case-law of the Court of Justice of the European Union

The Court of Justice of the European Union (“CJEU”) has recently issued a decision with a significant Czech imprint. In the above decision, the CJEU addressed the preliminary question if a dismissed employee is entitled to financial compensation for…
Electronification in the A1 forms agenda

Electronification in the A1 forms agenda

With effect from 2 November 2023, the Czech Social Security Administration has proceeded to the next stage of computerisation in the area of the agenda for determining jurisdiction for legal regulations (the so-called A1 forms). Within this…
End of capped energy prices

End of capped energy prices

The energy price caps, which shielded customers from the soaring costs of the unregulated component of electricity and gas prices throughout last year, will expire on 31 December 2023. Consumers who have prices fixed above the government cap will…
Data boxes of closed financial offices made inaccessible

Data boxes of closed financial offices made inaccessible

As of 15 November 2023, the Financial Administration has made the data boxes of 77 territorial offices, which were closed in the middle of this year due to savings, unavailable.  This ended the transitional period when the successor tax offices…
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