On 19 March 2021, the Ministry of Industry and Trade of the Czech Republic changed the current schedule of calls for 2021. A fundamental change is the planned announcement of calls in the Applications, Innovati…
The recent judgement of the Supreme Administrative Court (ref. no. 1 Afs 73/2019-71) confirmed the way in which the burden of proof is distributed between the taxable entity and the tax administrator during the…
In February, The Czech Technology Agency has announced the fourth public tender focusing on the support of applied research, experimental development and innovation. The THETA programme focuses on the support o…
At the beginning of March, the Czech Government has approved two new programmes for the support of enterprises and entrepreneurs affected by the COVID-19 pandemic, namely COVID – Uncovered Costs and COVID-2021.…
On 12 February 2021, the International Accounting Standards Board (IASB) published Amendments to IAS 8 Definition of Accounting Estimates to help entities to distinguish between accounting policies and accounti…
On 10 March 2021, The Czech Technology Agency announced the fourth public tender focusing on the support of the TREND industrial research and experimental development, in the “Nováčci” (Newcomers) sub-programme…
On 12 February 2021, the International Accounting Standards Board (IASB) issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclo…
If you purchase, sell, or even manufacture disinfectants, have you ever thought about the possible consequences of excise tax on spirit? As a result of a decrease in the tax rate on diesel fuel, there may be co…
In February 2021, the Supreme Administrative Court issued a judgment in which it commented on the length of the period for which interest on late payment of tax arrears is applied.