On 30 March 2023, the Ministry of Industry and Trade plans to announce the Virtual Enterprise – Call I, which will support the improvement of the digital level of small and medium-sized enterprises. Enterprises…
In December 2021, the European Union adopted an amendment to Directive 2013/34/EU concerning the rules for the disclosure of income tax information (so-called public country-by-country reporting or public CbCR)…
The time limit for the assessment of tax and, in particular, its expiry is crucial for tax proceedings. The expiration of the time limit for the assessment of tax extinguishes the right of the state to control …
The Slovak Tax Authority has issued guidance specifying the procedure for paying the windfall tax on energy producers. The Cyprus Tax Department has issued a list of frequently asked questions on transfer prici…
The Court of Justice of the European Union has ruled on the possibility or impossibility of correcting taxation on bad debts that have already been partially recovered. In another case, it dealt with disguised …
After lengthy discussions, the interdepartmental comment procedure for the long-awaited amendment to the Investment Incentives Act has been completed. At the same time, a new government regulation has been prep…
In February, the European Union added the Russian Federation to the EU list of non-cooperative jurisdictions for tax purposes. From a tax point of view, this move may also have a significant impact on Czech tax…
In a recent judgment in Case No. 6 Afs 125/2021, the Supreme Administrative Court (“SAC”) dealt with the question of when the tax administrator is bound by a criminal court judgment and when it is not bound by …
In May 2022, Act No. 128/2022 Coll., on measures in the field of taxation in connection with the armed conflict on the territory of Ukraine caused by the invasion of the troops of the Russian Federation, came i…