VAT news [May 2026]
The Court of Justice of the European Union issued several noteworthy decisions in the area of VAT. In one case concerning transfer pricing, it addressed the tax treatment of adjustments resulting from subsequen…
Why “free access of foreigners to the labour market” does not automatically mean faster onboarding
The legal regulation of the residence and employment of foreigners in the Czech Republic is not only made up of national legislation. In addition to key laws, in particular Act No. 326/1999 Coll., on the Reside…
Top-up tax forms published
The Czech Financial Administration has published the filing forms relating to the Czech qualified domestic top-up tax and the GloBE top-up tax which were introduced in the Czech Republic as of 2024 under Act No…
Changes to tax legislation effective from 1 January 2026
From 1 January 2026, a number of changes to tax and related legislation came into force. It is not a single comprehensive reform, but a set of partial amendments introducing adjustments, especially in the area …
Expected return of electronic registration of sales (“EET”) from an income tax perspective
The Ministry of Finance has submitted a draft law on the registration of sales and on the amendment of certain other acts. The proposed legislation envisages the reintroduction of electronic registration of sal…
TRANSPORT 2030: the 4th public tender is coming. What should you not miss?
The Technology Agency of the Czech Republic (TA CR) has published preliminary parameters for the 4th public call under the TRANSPORT 2030 programme. The programme supports applied research and innovation across…
VAT news [April 2026]
The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Co…
Overview of customs updates: What do the trade agreements with the USA, Australia and Mercosur bring?
From 1 May, an interim trade agreement with the South American countries associated in the Mercosur group will come into effect in the European Union. The European Parliament has approved its negotiating positi…
The CJEU confirms the possibility of retroactive exemption of royalties from withholding tax
In our earlier article, we informed about the preliminary questions that the Supreme Administrative Court ("SAC") referred to the Court of Justice of the EU ("CJEU") concerning the retroactive granting of an ex…