Due to the necessity to attach a special verification clause to some foreign documents, immigration proceedings in the Czech Republic are lengthy for foreigners from numerous countries. The following article re…
With effect from 1 January 2020 and after more than 30 years, employers are thanks to the Amendment to the Income Taxes Act allowed to provide their employees with a meal contribution in financial form without …
On 1 January 2021, a new obligation was introduced to notify tax authorities of certain cross-border transactions and other arrangements that meet characteristics defined by law. Due to a lack of clarity on thi…
The amendment to the VAT Act, which should change the rules for mail orders of goods within the EU, has not been presented in the Senate yet. Until the year-end, it will be possible to exempt from tax the impor…
May’s news from international taxation among other introduces a follow-up on CJEU cases on dividend distribution, summarises an CJEU opinion on dividend payment to collective investments undertaking and informs…
On 27 April 2021, the Minister of Finance issued another resolution on waiver of income tax on the grounds of an extraordinary event caused by the coronavirus spread. This time, it relates to the income tax cor…
The new Modernisation Fund announced the first-ever so-called actual call in the HEAT programme aimed at modernising heat energy supply systems. Until 1 February 2021, it was possible to submit preliminary regi…
The additional tax assessment by the tax administrator gives rise to the obligation to pay interest on arrears; in addition, this often entails penalties, which may, in total, exceed the amount of the additiona…
In response to the ongoing Covid-19 pandemic, the legislative boom did not forget about investment incentives and the sphere of popular state aid saw positive changes. What are the news for which applicants nee…