Publications

The “Covid Era” or the failure of internal controls

The “Covid Era” or the failure of internal controls

With the onset of the new “Covid era” and the expansion of home office work, previously unknown to many of us, the topic of appropriate setup of internal controls for companies that have been operating on “paper” basis and not only for them has…
DEBRA proposal released

DEBRA proposal released

As a result of a DEBRA initiative (Debt-equity bias reduction allowance) which aims to motivate companies to finance their investments through equity instead of debt financing, in May 2022 the European Commission published a legislative proposal …
From the case-law: Defence against tax assessment by means of tools

From the case-law: Defence against tax assessment by means of tools

In its judgment 6 Afs 273/2020 of 18 May 2022, the Supreme Administrative Court (“SAC”) considered a dispute between the Appellate Tax Directorate and an individual (“the plaintiff”) concerning incorrect assessment of tax using tools. On 30 June…
Concurrent performance of functions and employer insolvency according to the CJEU

Concurrent performance of functions and employer insolvency according to the CJEU

The Court of Justice of the EU has recently intervened in the rather turbulent developments regarding the possibility of concurrent employment and the position of a member of a statutory body, from a rather unexpected side – in terms of protecting…
Updated Guide for Expectant Parents

Updated Guide for Expectant Parents

The Czech Social Security Administration (hereinafter “the CSSA”), together with the Labour Office (hereinafter “the LO”), has prepared an updated Guide for Expectant Parents, which provides information on the conditions for obtaining maternity…
Reduction of excise tax on petrol and diesel by CZK 1.50 per litre

Reduction of excise tax on petrol and diesel by CZK 1.50 per litre

Amendment No. 131/2022 to the Excise Tax Act was published in the Collection of Laws, which temporarily reduces the excise tax on diesel and unleaded petrol by CZK 1.50 per litre, effective from 1 June to 30 September 2022. For the purpose of price…
Donations to Ukraine

Donations to Ukraine

On 27 May 2022, a law on tax measures in connection with the armed conflict on the territory of Ukraine caused by the invasion of the Russian Federation was published in the Collection of Laws under No. 128/2022 Coll. In particular, the law defines…
Abolition of road tax for selected vehicles and promotion of electromobility

Abolition of road tax for selected vehicles and promotion of electromobility

On 8 June 2022, the Act amending Act No. 586/1992 Coll., on Income Taxes, as amended, Act No. 16/1993 Coll., on Road Tax, as amended, and Act No. 201/2012 Coll., on Air Protection, as amended, was published in the Collection of Laws under No. 142…
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