According to the Labour Code, Temporary Assignment of Employees Is Subject to VAT
In mid-March the Court of Justice of the EU confirmed that the temporary assignment of employees to work for reimbursement is subject to value-added tax.
COVID-19: Stabilisation package II, an overview of the existing measures for taxpayers and COVID loan programme
The Government has published additional measures for taxpayers and businesses to mitigate the impacts of the coronavirus pandemic (the so called “stabilisation and liberalisation package II”). A part of the dra…
Updated Call Timetable of the Operational Programme Enterprise and Innovation for Competitiveness 2020
The timetable of calls in the Operational Programme Enterprise and Innovation for Competitiveness for 2020 was updated in early March. The table below presents several planned calls, including the deadlines for…
CJEU: No Requirement to Offset Prior Tax Losses After Transfer of Tax Residence
The Court of Justice of the European Union (CJEU) issued its decision on 27 February 2020 in the AURES case (C-405/18) referred by the Czech Supreme Administrative Court in 2018, concluding that tax losses incu…
Preparation of the Third Public Tender in the TREND Programme
The Technology Agency of the Czech Republic plans to announce on 29 April the third public tender in the TREND programme, focusing on the support of industrial research and experimental development, specificall…
Current Timetable of Calls Announced in the Operational Programme Enterprise and Innovation for Competitiveness
Applications are still being accepted in several programmes of the Operational Programme Enterprise and Innovation for Competitiveness. The table below shows the current timetable of calls that have already bee…
Tax Alert COVID-19: Stabilisation package I for taxpayers
In connection with the mitigation of the impacts of the COVID-19 pandemic, the Czech government approved a stabilization and liberation package, as well as the possibility of interest-free loans under the ČMZRB…
The Czech-Moravian Guarantee and Development Bank Provides the COVID Loan
The Czech Government approved the possibilities of drawing zero-interest loans as part of a new programme of the Czech-Moravian Guarantee and Development Bank (ČMZRB) – the COVID loan. The zero-interest loans a…
VAT News [March 2020]
What is new in the VAT legislation? What information has been issued by the General Financial Directorate (GFD)? How did the Court of Justice of the European Union (CJEU) decide on the VAT exemption in relation…