VAT news [April 2023]
The General Financial Directorate is preparing changes to the information on the application of VAT in the field of real estate. In addition, it intends to issue information on the determination of the tax base…
Innovation Fund: €100 million for innovative cleantech projects
On 30 March, the European Commission launched the third Innovation Fund “small-scale call for projects” (with a total budget up to EUR 7.5 million) to support the deployment of innovative low-carbon technologie…
Transport Programme 2030: The first public tender will be announced soon
The Ministry of Transport, in cooperation with the Technology Agency of the Czech Republic (TA CR), has published the parameters of the first public tender in the programme to support applied research and innov…
Use of camera recordings of the Police of the Czech Republic in tax proceeding
Last year, we informed you of a judgment in which the Supreme Administrative Court upheld the legality of the use of evidence of the movement of a motor vehicle recorded by the Police that the Tax Administrator…
State administration’s response to uncertainties related to windfall tax
The Tax Administration has published answers to several questions related to the application of windfall tax on its website. The answers address some uncertainties regarding the determination of the taxpayer, t…
New developments in the award of Blue Cards to highly qualified employees
There are two new developments currently coming into force in relation to the issuance of a Blue Card to highly qualified workers from third countries – the increase in the minimum wage and the possibility for …
Abuse of law in the form of purposeful establishment of a holding company
At the beginning of the year, the Regional Court in České Budějovice dealt with the issue of abuse of the law, which allegedly consisted in the purposeful setting up of transactions so that individuals could av…
Economic employee in current case-law
The recent judgment of the Supreme Administrative Court reconfirms that incentive bonuses paid to employees of another entity for active sale promotion of your products constitute a taxable income from employme…
OPE support for the removal of old environmental burdens
The Operational Programme Environment is the fundamental subsidy programme in the field of environmental protection. On 15 March 2023, the schedule of planned calls for 2023 was updated, focusing, among other t…