Milan Kolář
- milan.kolar@cz.gt.com
- +420 725 755 667
Tax Advisor | Tax Department Manager
Milan Kolář graduated from the University of Economics in Prague and has years of experience in tax consultancy and accounting.
He has gained professional experience of auditing commercial and manufacturing companies, and has also worked for a big multinational company for several years where he was responsible for the management of the tax agenda.
He primarily focuses on issues related to income tax and value added tax.
He is a member of the Chamber of Tax Advisers, and speaks English.
Publications
New rules for applying VAT to vouchers
The amendment of Act 235/2004 Coll. on Value Added Tax (further only “VAT Act”), in effect since 1 April 2019, which we have written about in several articles on our website, brought among other things a change to the area of different types of…
VAT in the case of partners of a consortium (formerly association)
By act no. 170/2017 effective from 1 July 2017, special stipulations for VAT have been cancelled in the VAT act for persons, who have united and provide their activities in the form of a consortium agreement. On 31 December 2018, a transitional…
Do you know how to correctly fill up supplemental tax statements?
Every taxpayer, if subject to applicable tax legislation, is obliged to submit a regular tax statement which the tax administration uses as a base for assessment and collection of tax. Every such taxpayer then carries the burden of proof of the…
Amendment to the VAT Act and changes to taxation of executive directors
One of the aspects of the amendment to the VAT Act which, according to plan, should have come into force in January 2019 (judging by the current state of the legislative process, the amendment might not be even adopted by then) is determining who is…
News in e-sales
Nine months have passed since the publication of the judgement of the Constitutional Court reasserting that the Act on electronic record of sales is not unconstitutional and yet the Court abolished some of its parts. During these months, the…
Export of goods and VAT - a summary of recent changes
For the purposes of VAT, export of goods is considered tax-exempt with the right of deduction of input VAT. The Czech Act on VAT defines it in Section 66; Council Directive 2006/112/ES defines it in Article 146 (Further only Directive).
With this…
Some mistakes in application of VAT on cross-border transactions - Part II.
Lately, we have been seeing more and more cases of incorrectly assessed transactions and unfortunately, in connection to that, cases of additional value added tax including large penalties in the area of international trade of goods. Our previous…
Some mistakes in application of VAT on cross-border transactions - Part I.
Lately, we have been seeing more and more cases of incorrectly assessed transactions and unfortunately, in connection to that, cases of additional value added tax including large penalties in the area of international trade of goods.
The general…
