Energy Savings Programme
A new call in the Energy Savings – Photovoltaic Systems with/without Accumulation for Own Use is planned to be announced in December 2019. The call supports projects focused on reducing energy consumption throu…
VAT News [November 2019]
The VAT Act amendment will not be passed by the end of 2019. The General Financial Directorate informed about the new VAT rounding rules. And the Court of Justice of the European Union ruled that member states …
In Brief from International Taxation [November 2019]
A number of states have recently introduced new rules for substance requirements based on which the nexus taxation is derived, among them are Curaçao, the British Virgin Islands, Jersey and Guernsey. The CJEU A…
Are Tax Liabilities Transferred to the Successor Company in the Event of a Demerger?
While in the case of demerger by split-up, i.e. demerger where the demerged company ceases to exist, it is clear that the tax liabilities are transferred to the successor companies, it is less clear to what ext…
Higher Limits for Tender
The Ministry of Industry and Trade of the Czech Republic changed the conditions for announcing tenders as part of the Operational Programme Enterprise and Innovations for Competitiveness.
Announcement of the Second Call for Proposals in the Environment for Life Programme
On 20 November, the Technology Agency of the Czech Republic announced a second call for proposals in the Environment for Life programme, focusing on the support of applied research and experimental development …
Gambling Taxation Revised by the Chamber of Deputies of the Czech Republic
Parliamentary Press No. 509 – the government bill on amendments to certain tax acts in connection with increasing public budget revenue, which also amends Act No. 586/1992 Coll., on Income Taxes, as amended (“I…
News on the Taxation of Digital Economy
On 9 October 2019, as part of the ongoing work of the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting ("Inclusive Framework"), the OECD released a public consultation document containing a Secr…
Second Call for Proposals in the TREND Programme in Preparation
On 4 December, the Technology Agency of the Czech Republic is planning to announce a second call for proposals in the TREND programme, in particular sub-programme 2 – Newcomers, focusing on the support of indus…