Foreign structures in focus
In recent years, the tax environment has been going through major changes and greater attention has been paid to the taxation of multinational groups and the prevention of aggressive tax planning within foreign…
TA CR launches public tender for the TRANSPORT 2020+ programme
The Technology Agency of the Czech Republic has announced a new call for proposals aimed at supporting applied research, experimental development, and innovation in the field of transport ‒ TRANSPORT 2020+. Wit…
RC: Non-monetary payment as a benefit from the employer may also take the form of a monetary payment
The Income Taxes Act specifies that exempted income of an employee is a non-monetary benefit in the form of the use of medical, educational or recreational facilities and contribution to cultural or sporting ev…
VAT news [April 2022]
The Coordination Committee of the Czech Chamber of Tax Advisors and the General Financial Directorate drew conclusions on distraints and deductions from salaries, leaseback issues and services provided by munic…
The Supreme Administrative Court: For the purposes of the lapse period, the actual commencement of tax audit is relevant
In a current judgment, the Supreme Administrative Court addressed the issue of the moment of tax audit commencement. It is important to determine this moment precisely as it is the point when the current lapse …
M-ERA.NET 3 CALL 2022 was launched
The Technology Agency of the Czech Republic has announced a public call for proposals focused on materials research, which is addressed to Czech partners of international research consortia, which can be both r…
Interpretation of income from dependent activity paid by third parties
In judgment No. 29 Af 83/2018-102 of January 2022, the Regional Court in Brno ruled on a situation where a taxable entity motivated employees of another entity to sell its products by paying those employees a b…
Announcement of the tender for the TREND programme approaches
The Technology Agency of the Czech Republic plans to announce the TREND public competition on 27 April 2022.
In Brief from International Taxation [April 2022]
The tax tolerance regime for cross-border workers between Belgium and France, Germany, Luxembourg, and the Netherlands has been finally extended to 30 June 2022. The latest ECOFIN meeting does not bring agreeme…