The Supreme Administrative Court (SAC) again examined the matter of a beneficial owner of income when paying royalties abroad. Specifically, this case concerned payment for broadcasting rights. The case was alr…
On 31 May 2024, the Ministry of Finance of the Czech Republic published the draft accompanying law to the newly prepared Accounting Act. The accompanying law is now subject to the external comment procedure, wh…
The Tax Administration published Information on the impacts of the suspension of certain provisions of the double taxation treaty with Russia, in which it presents its income taxation methodology following the …
The forthcoming amendment to Act No. 353/2003 Coll. on Excise Duties, as amended (hereinafter referred to as the “Excise Duties Act”), and other related acts is expected to enter into force on 1 January 2025. A…
In the first half of May, the Ministry of Industry and Trade announced the long-awaited call Energy Savings – Call II, and on 24 May, the application reception started. Entrepreneurs have the opportunity to rec…
In the third quarter of this year, the Operational Programme Technologies and Application for Competitiveness (OP TAC) will bring a novelty in the area of subsidies for research and development – it is going to…
Lately, tight cooperation between companies and individuals has come under the scrutiny by the State Labour Inspection Office more and more often. In practice, the main risk lies in the assessment of the relati…
In its recent judgment, the Supreme Administrative Court (SAC) took up its preceding ground-breaking decisions regarding the tax deduction interest rate and responded to the probably last remaining question abo…
The European Commission postponed VAT changes that were to become valid in 2025 for several years. The Court of Justice of the European Union clarified rules for the determination of tax base for internally dev…