VAT News [February 2021]
The Minister of Finance has decided on VAT exemption for respirator supplies for a limited period. However, the VAT deduction is not possible if the supplier delivered these goods to customers including VAT; an…
VAT News [November 2020]
What is new in the world of VAT? In its judgement, the Court of Justice of the European Union (CJEU) did not recognise the right to deduct tax assessed from the import of goods, if the importer has no right to …
VAT News [October 2020]
The minister of finance announced VAT remission on free delivery of selected protective and medical equipment. The Court of Justice of the EU issued a judgment in a case involving the payment of VAT on a free s…
The Court of Justice of the European Union: zero tariffs offered by operators for selected applications are against EU rules
On 15 September 2020, the Court of Justice of the European Union ruled on issues relating to the application of the principle of net neutrality to zero tariffs offered by operators. These tariff packages are ty…
VAT News [August–September 2020]
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…
VAT News [June 2020]
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…
In Brief from International Taxation [June 2020]
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…
VAT News [May 2020]
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…
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…