Last autumn, the courts dealt with an issue that had troubled many tax payers. Is it possible to claim a tax relief arising from investment incentives during the additional assessment procedure? The courts have…
A number of tax changes came into force at the beginning of 2024. This article provides a summary of the most crucial ones.
After a year since the end of the external comment procedure, the Ministry of Finance of the Czech Republic has published a draft of the new Accounting Act, thus introducing a long-awaited concept of the new ac…
After its meeting on 23 August 2023, the government coalition issued a statement, which was subsequently confirmed on the website of the Ministry of Finance, presenting the proposed changes to the Consolidation…
On 16 August 2023, the Government of the Czech Republic approved the new bill of the Top-up Taxes Act to ensure a minimum level of taxation of large-scale multinational and domestic groups. This is the transpos…
The draft Consolidation Package, which concerned the setting of depreciation limits for M1 passenger vehicles, has been amended following a comment procedure to give the proposal a more concrete outline. As the…
As we have already informed you, the draft Consolidation Package entered the legislative process on 30 June 2023. The external comment procedure led to some changes to employee benefits, with further adjustment…
We bring you a recent judgment of the Regional Court in Brno (no. 29 Af 62/2018), which considered the issue of the beneficial owner of income arising from the royalties paid abroad. Recently, beneficial owners…
The current case-law shows that the concept of the abuse of law is becoming the inseparable part of tax practice over time; therefore, we bring you another judicial decision on this topic, this time it was made…
At the beginning of the year, the Regional Court in České Budějovice dealt with the issue of abuse of the law, which allegedly consisted in the purposeful setting up of transactions so that individuals could av…