VAT news [June 2025]
In response to the changes brought about by the amendment to the VAT Act, the Ministry of Finance has modified the method of calculating the floor area in its decree. The General Financial Directorate has iss…
Information of the GFD on the “new” method of depreciation of photovoltaic power plants
On 13 June 2025, the General Financial Directorate issued methodological information containing recommendations on how to proceed with the depreciation of a photovoltaic power plant. Changes in this area were…
Current case law in the area of corporate income tax
We present you an overview of interesting case laws in the area of corporate income tax recently addressed by the Supreme Administrative Court (SAC) and also one important finding from the Constitutional Cour…
In brief from international taxation [May 2025]
Jaké novinky přinesl květen v oblasti smluv zamezujících dvojímu zdanění? Co je nového ve světě převodních cen? Čeho se budou týkat plánovaní daňové reformy v Maďarsku a Litvě? Tyto a další zajímavé informace…
SAC: Companies are entitled to interest on unlawfully collected customs duties
In March, we informed you about the ruling of the Constitutional Court, which sided with a company in a dispute over interest on illegally collected customs duties against the customs office. The dispute thus …
Significant last-minute changes to tax laws
On May 29, 2025, the Chamber of Deputies of the Czech Republic met to discuss amendments to tax laws. With the end of its term approaching, the ministries had one of the last opportunities to push through thei…
Effects of employee stock and option plans on accounting
In our blog, we regularly inform you about the tax implications of employee stock and option plans (ESOP). This time, we will address the question of how to properly report these employee plans according to Cze…
What will the second half of 2025 bring in the OP TAC? Key challenges on the horizon
On May 14, 2025, the Ministry of Industry and Trade (MPO) published an updated Schedule of Calls for the OP TAC (Operational Programme Technologies and Application for Competitiveness). We bring you an overview…
Update of the rules for the selection of suppliers for OP TAC – increase in financial limits
Following the amendment to Act No. 134/2016 Coll., on Public Procurement (hereinafter the “APP”), the Ministry of Industry and Trade issued an update to the Rules for the Selection of Suppliers (hereinafter the…