Posts by author: Lujza Perstická

Tax 

SAC: The objective of business is not an unlimited gathering of evidence for tax proceedings

In a recent judgment, the Supreme Administrative Court (“SAC”) heard a case proving the right to deduct VAT on purchased cleaning services and guarding. Beyond the unreviewability of the Regional Court’s judgme… 

Tax 

The Supreme Administrative Court: For the purposes of the lapse period, the actual commencement of tax audit is relevant

In a current judgment, the Supreme Administrative Court addressed the issue of the moment of tax audit commencement. It is important to determine this moment precisely as it is the point when the current lapse …