Digital tax in the Czech Republic
At the end of April 2019, the Ministry of Finance of the Czech Republic announced its intention to introduce a draft bill on taxation of income from digital services by the end of May 2019. The Ministry seeks t…
Announcement of the first call for proposals in the TREND programme
The Technology Agency of the Czech Republic announced the first call for proposals in the TREND programme, focusing on the support of applied research and experimental development. The objective of the TREND pr…
Finance Leases and Real Estate Acquisition Tax
The acquisition of ownership title to real estate subject to a finance lease by its user is, according to the Ordinance on Real Estate Acquisition Tax, exempt from this tax. However, the Ordinance does not defi…
When do Businesses become Entitled to Interest Paid by the Tax Administrator
Businesses often find themselves in a situation where they become entitled to interest as a result of the tax administrator’s actions or negligence. However, in practice, we often come across cases where the ta…
In Brief from International Taxation – May
The German Federal Ministry of Finance confirmed that payments for online advertising attributed to recipients residing in another state are not subject to German withholding tax. In France, an act introducing …
The Supreme Administrative Court on (in)dependence and (non)creation of permanent establishment
The Supreme Administrative Court cancelled a rather disputable decision of the Regional Court in České Budějovice issued at the beginning of last year on the grounds of its unreviewability. It also stated sever…
Announcement of the first call for proposals in the DELTA 2 programme
The Technology Agency of the Czech Republic plans to announce a call for proposals in the DELTA 2 programme on 25 June, focusing on the support of applied research and experimental development and innovation. T…
Brexit: the lull before the (next) storm?
Another turbulent development regarding Brexit is expected in the UK. Aside from the necessity to hold the European Parliament elections, which will take place in the UK already this Thursday, 23 May, Britain f…
Announcement of the first call for proposals in the GAMA 2 programme, sub-programme 1
In late April, the Technology Agency of the Czech Republic announced the first call for proposals in the GAMA 2 programme, focusing on the support of applied research and experimental development and innovation…