In 2018, final political consensus was achieved on the wording of the EU directive, which introduces the obligation to disclose, among other things, such cross-border arrangements, the ultimate goal or one of t…
In early March 2018, the Technology Agency of the Czech Republic published the 3rd public tender supporting applied research, experimental development and innovations within the GAMA programme, sub-programme 2 …
The Technology Agency of the Czech Republic intends to announce the 1st public tender within the National Competence Centre programme on Wednesday, 28 March 2018.
On 22 February 2018, the First Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling in joined cases C-398/16 and C-399/16. Both disputes concern compliance, or the lack thereof, of the…
Financial institutions are newly requested to file the transfer pricing appendix to the corporate income tax return already for FY 2017. Do you know what the appendix includes and what are the exceptions?
Since 2014, taxable entities that meet specific criteria have been obliged to fill in an appendix to the corporate income tax return related to intercompany transactions. Also due to this measure, transfer pric…
In late January, an important ruling of the Supreme Administrative Court (SAC) was issued under Ref. No. 3 Afs 250/2016. The ruling is related to tax exemption of income from royalty payments and interest on a …
The Czech Ministry of Finance has presented the first proposed amendment to the VAT Act, which should (barring exceptions) become effective on 1 January 2019. The amendment is set to fully revise the rules for …
Following its ruling of 12 December 2017, the Constitutional Court revoked the implementation of the electronic sales records (‘EET’) in the two remaining phases which were to affect the vast majority of sales …