The recent judgement of the Supreme Administrative Court (ref. no. 1 Afs 73/2019-71) confirmed the way in which the burden of proof is distributed between the taxable entity and the tax administrator during the…
In February, The Czech Technology Agency has announced the fourth public tender focusing on the support of applied research, experimental development and innovation. The THETA programme focuses on the support o…
At the beginning of March, the Czech Government has approved two new programmes for the support of enterprises and entrepreneurs affected by the COVID-19 pandemic, namely COVID – Uncovered Costs and COVID-2021.…
On 10 March 2021, The Czech Technology Agency announced the fourth public tender focusing on the support of the TREND industrial research and experimental development, in the “Nováčci” (Newcomers) sub-programme…
If you purchase, sell, or even manufacture disinfectants, have you ever thought about the possible consequences of excise tax on spirit? As a result of a decrease in the tax rate on diesel fuel, there may be co…
In February 2021, the Supreme Administrative Court issued a judgment in which it commented on the length of the period for which interest on late payment of tax arrears is applied.
In the latest VAT news, you will learn that an amendment to the VAT Act will bring about a change in e-commerce rules or that the Minister of Finance has again extended the option to supply respirators VAT excl…
The Tax Code allows the tax administrator to secure unpaid tax by establishing a lien on the property of the taxable entity. If the taxable entity fails to pay the tax secured by the lien in a proper and timely…
On 5 March 2021, Act No. 121/2021 Coll., on Extraordinary Contribution to Employees under Quarantine Order, became effective. Under this Act, employers are obligated to compensate employees for reduced income r…