Posts by author: Catherine Slavíčková

Tax 

DAC 6: New questions and replies concerning the reporting obligation

On 21 June 2022, the tax administration issued the Completion of frequent questions and replies including practical examples in relation to the reporting obligation regarding reportable cross-border arrangement… 

Tax 

Tax reliefs for donations in support of Ukraine

On Wednesday, 9 March 2022, a governmental draft bill on tax measures in connection with the armed conflict in the territory of Ukraine caused by the invasion of the troops of the Russian Federation was introdu… 

Tax 

A new interpretation of the National Accounting Council on the accounting treatment of a free business and settlement share

The Czech National Accounting Council has approved the new interpretation I-46 (“the Interpretation”) on the accounting treatment of free business and settlement shares in companies with limited liability and a… 

Tax 

Briefly on the reporting obligation under DAC VI

On 1 January 2021, a new obligation was introduced to notify tax authorities of certain cross-border transactions and other arrangements that meet characteristics defined by law. Due to a lack of clarity on thi… 

Tax 

Reporting obligation of cross-border arrangements under DAC VI from 1 January 2021

Based on the implementation of the sixth amendment to the Directive on administrative cooperation in the field of taxation (DAC VI), an obligation has been introduced in EU Member States, including the Czech Re… 

Tax 

Update on the reporting obligation of cross-border arrangements (DAC VI) – deadlines extended to the beginning of 2021

Based on the 6th amendment to the Directive on administrative cooperation in the field of taxation (“DAC VI”), EU member states (including the Czech Republic) have introduced an obligation for businesses to rep… 

Tax 

Tax News – Summer 2020

We have already informed you in our previous articles about the forthcoming changes, which include so-called implementation package amending several legal regulations due to the implementation of EU tax laws. I… 

Tax 

Update on the reporting obligation in cross-border arrangements (DAC VI) [August 2020]

Based on the 6th amendment to the Directive on administrative cooperation in the field of taxation (“DAC VI”), EU member states (including the Czech Republic) should introduce an obligation for businesses to re… 

Tax 

Latest Update on the Reporting Obligation for Cross-Border Arrangements (DAC VI)

Based on the Directive on Administrative Cooperation in the Field of Taxation (“DAC VI”), EU member states, including the Czech Republic, should introduce the obligation of economic entities to report to taxati… 

Tax 

Possible Postponement of the Reporting Obligation Deadlines in Relation to Cross-border Arrangements (DAC VI)

Based on the sixth amendment to the Directive on administrative cooperation in the field of taxation (the so called DAC VI), taxpayers in the EU Member States, including the Czech Republic, will be required to …