VAT news [May 2022]
The adopted amendment of the VAT Act enables EU bodies to retroactively purchase goods used to combat the COVID-19 pandemic without VAT. The European Court of Justice ruled on the utilisation of a reduced VAT r…
The adopted amendment of the VAT Act enables EU bodies to retroactively purchase goods used to combat the COVID-19 pandemic without VAT. The European Court of Justice ruled on the utilisation of a reduced VAT r…
The amendment to the VAT Act, which should change the rules for mail orders of goods within the EU, has not been presented in the Senate yet. Until the year-end, it will be possible to exempt from tax the impor…
Quick fixes, which regulate certain rules for cross-border transactions within the European Union, will take effect from September. The Court of Justice of the European Union (CJEU) has ruled in three interesti…
The Chamber of Deputies will discuss amendments to the VAT Act, for instance an amendment establishing rules for intra-Community trade in goods or an amendment altering the procedures for mail order sale of goo…
On 1 January 2020, an amendment of the EU VAT Directive entered into effect; it brings, among other things, a change in the rules for reporting supplies to consignment warehouses. The change applies to taxpayer…
What changes in the VAT Act are in preparation? What are the greatest difficulties related to reducing the VAT rate on draught beer? How to look at benefit cards from the VAT perspective? These are just a few o…
The amendment to the VAT Act is still in the legislative process; thus, the new rules called “Quick Fixes” have not yet come into effect, and this despite the EU requirements effective from 1 January 2020. The …
What is new in terms of VAT? During July, the Senate rejected an amendment to the Act on Electronic Sales Records. The presented motion to amend will thus be returned to the Chamber of Deputies. The General Fin…
The Czech Tax Administration published an overview of most changes introduced by an amendment to the VAT Act. Case C-201/18 Mydibel assessing sale and lease back transactions in terms of VAT may have significan…