The process of reporting cross-border arrangements was supposed to start on 1 July 2020. However, the Council of the European Union has currently approved a proposal to provide EU member states with an option t…
On 17 June, the President signed a new proposal for the amendment to the Tax Code. Thus, the legislative process was completed and the long-awaited amendment was approved. The amendment shall come into effect o…
We bring you the most important information about the calls, the announcement of which is planned for the end of summer or during this year’s autumn. Therefore, in the table below we present the current schedul…
In autumn, the Ministry of Industry and Trade plans to announce several calls focused on research and development activities. These are mainly the means aimed at supporting investment and operating expenses, wh…
The legislative process in the field of Act No. 586/1992 Coll., on Income Taxes, as amended (hereinafter referred to as "ITA"), is very rapid, its development is difficult to predict and, moreover, the individu…
Following a rapid development in the proposed amendment to Act No. 586/1992 Coll., on Income Taxes, as amended (the “Income Taxes Act “), as regards retrospective utilisation of a tax loss, the government bill …
The pandemic caused by COVID-19 surprised many companies and significantly changed the business environment. The behaviour of consumers, who are more likely to demand goods online, has changed, as brick-and-mor…
Based on the Directive on Administrative Cooperation in the Field of Taxation (“DAC VI”), EU member states, including the Czech Republic, should introduce the obligation of economic entities to report to taxati…
The legislative process concerning the amendment to the VAT Act continues. For selected types of goods, the opportunity to obtain an exemption from the duty to pay VAT is extended. The Court of Justice of the E…