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.…
During November last year, the financial administration announced its intention to communicate with tax subjects in a new way – through tax echoes. A tax echo is a less formal way of communication where the fin…
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…
The amendment to the Tax Code, which is currently awaiting discussion in the Chamber of Deputies, brings a relatively large number of changes. One of the important areas where several major changes are proposed…
What is a holding company and what activities should it perform? This question was examined by the Supreme Administrative Court (SAC) in a new judgement, where it assessed whether the establishment of a holding…
After the intervention of the Constitutional Court, a case concerning the possibility of using the police’s CCTV footage in tax proceedings has returned to the Supreme Administrative Court (the "SAC"). We infor…
In a long-awaited judgment, the Grand Chamber of the Supreme Administrative Court (the “SAC”) resolved the matter how to correctly calculate the prescription time limit in situations where the time limit for ta…
In its July 2023 decision, the Supreme Administrative Court ("SAC") upheld the existing case law stating that a taxpayer is not entitled to interest on an incorrectly assessed tax if the taxpayer paid the tax b…