Posts by author: Kateřina Devlin

Tax 

“Švarcsystem”: strengthening of control activities and a significant judgment of the Supreme Administrative Court

In autumn 2025, the Financial Administration issued a press release in which it drew attention to illegal forms of employment and at the same time informed about the strengthening of inspection activities in co… 

Tax 

When is a partner’s income from activities for the company taxed as income from dependent activities?

The distinction between a partner’s work for the company based on their participation in it and the provision of services as an independent entrepreneur has a significant impact on the company's tax obligations… 

Tax 

Is a high value on a certain line of a tax return suspicious?

In our practice, we have noted that the Financial Administration examines the legitimacy of the deduction of gratuitous performance reported on line 260 of the corporate income tax return. Doubts about the accu… 

Tax 

Extension of the possibilities of waiving penalties and fines for failure to submit a control statement

The amendment to the Tax Code effective from 1 July 2025 has extended the possibilities of waiving ‎penalties that arise, when an additional tax is assessed ex officio. Before the amendment, the tax ‎administra… 

Tax 

The amount of a penalty for a late tax return can also be reduced by an inadmissible tax return

The Supreme Administrative Court (SAC) recently addressed the question of the relationship between ‎an inadmissible tax return and the amount of the penalty for late tax return submission. In its judgment ‎ref.… 

Tax 

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 … 

Tax 

Constitutional Court: Is the company entitled to interest on wrongly collected customs duties?

In the current judgment I. ÚS 2293/23, the Constitutional Court assessed whether the Supreme Administrative Court (“SAC”) acted in accordance with the Charter of Fundamental Rights and Freedoms when it referred… 

Law 

Companies can seek compensation for reputation damage

The Constitutional Court has issued a landmark ruling affirming that all legal entities have the right to protect their reputation. If a company’s reputation is harmed, it can claim appropriate compensation for… 

Tax 

Consequences of filing an additional return just before the end of the tax assessment period

At the end of last year, an interesting discussion emerged in professional circles, but it has not yet provided a clear solution. The debate between the Chamber of Tax Advisors of the Czech Republic and the Gen… 

Tax 

SAC: In-kind wages may be exempt from employment income tax

The Supreme Administrative Court (the “SAC”) has recently expressed its opinion on the legal issue of the possibility of exempting in-kind wages from personal income tax in two judgements: No. 6 Afs 354/2023 an…