Recently, the Supreme Administrative Court was deciding for the first time on a case involving “one-crown bonds”. Surprisingly, the subject matter of the dispute did not concern the abuse of rights. The questio…
Recently, administrative courts have repeatedly defended taxpayer when tax authorities illegally initiated and conducted a tax audit after the tax assessment period has passed following the taxpayer’s disapprov…
As we have informed you in our previous articles, during the approval process of the Tax Package for 2021 (amendment of the Income Taxes Act as of 1. 1. 2021), doubts arose as to whether the legislative process…
In May 2020, we informed you about a ground-breaking decision of the Supreme Administrative Court which rejected the practices of the Tax Administration consisting in the necessity of “additional taxation” of t…
Compliance is a phenomenon that attracts increasing attention in business circles. An effective compliance programme, from well-prepared codes of ethics to a balanced system of responsibility enforcement, is th…
The Chamber of Deputies is currently discussing the governmental draft bill implementing the directive on administrative cooperation in the field of taxation (“DAC 6”). This directive regulates the obligation o…
The outcome of development projects is always uncertain. Therefore, it is important to provide various forms of aid for businesses to embark on these uncertain projects. From the tax perspective, this primarily…
As our experience suggests, the Financial Administration has been exerting significant pressure on tax collection, which is reflected not only in an actual increase in tax proceeds, but also, for example, in th…
The discussion concerning one-crown bonds is continuing. As repeatedly debated in the media, the Financial Administration continues to carry out tax inspections of the companies which issued so-called one-crown…
The Supreme Administrative Court has again confirmed that it makes sense to defend yourself against the practices of the financial administration. In its latest ruling on the AB Chemitrans case, the court ruled…