Posts by author: Tomáš Kubiš

Tax 

Current issues of corporate income tax being addressed in Czech courts

We bring you selected judgments recently issued not only by the Supreme Administrative Court (hereinafter “SAC”) but also by regional courts or the municipal court (hereinafter “RC”). For RC judgments that have… 

Tax 

Transfer Pricing: Supreme Administrative Court’s judgment on the use of the cost plus method

The Supreme Administrative Court (‘SAC’) issued judgement No. 6 Afs 225/2023-58, which addresses the issue of transfer pricing and confirms the application of the cost plus method (‘Cost+’) in the case of intra… 

Tax 

SAC: the price agreed between the parties cannot be disputed by the tax authorities unless it is evidently unreasonable

The Supreme Administrative Court (the “SAC”) ruled in a case in which it assessed the tax deductibility of costs incurred for intra-group services set at a flat rate. The tax authorities challenged the claimed … 

Tax 

European Commission issues draft transfer pricing directive

On 12 September 2023, the European Commission published a proposal for a transfer pricing directive (the “EU Directive”) as part of the so-called “BEFIT” package. In addition to introducing a common EU-wide inc… 

Tax 

Transfer pricing: judgment on the including the depreciation of valuation difference in the cost base

The Regional Court in Hradec Králové issued judgment No. 31 Af 21/2022-99 on transfer pricing, where it confirmed the tax administrator’s view that when a valuation difference arises in an intra-group restructu… 

Tax 

OECD: Manuals on advance pricing arrangements and handling of mutual agreement procedures

Avoiding tax disputes is the fundamental principle of tax certainty. The growing number of Advance Pricing Agreements (APAs) is successfully contributing to the increasing tax certainty and predictability of ta…