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…
The government has prepared another measure, which consists of an exemption for small and medium-sized businesses to pay part of insurance premium. The exemption means a decrease in the assessment base of the e…
In the light of COVID-19, the European Commission has proposed the postponing of deadline for initial reporting obligation under DAC 6. The six-month delay is also expected in case of application of the VAT e-c…
In September 2019, the government programmes of economic migration were harmonised and simplified, which resulted in three basic projects: Qualified Worker Programme, Highly Qualified Worker Programme, and Key …