The Czech Pirate Party has prepared a draft amendment to the ordinance on real estate acquisition tax which, if approved, would decrease the tax rate on the acquisition of real estate for natural persons purcha…
The Czech Republic has not concluded the standard international double tax treaty with Taiwan, as it has with the majority of other countries (as the Czech Republic does not acknowledge the territory of Taiwan …
The Supreme Administrative Court (the “SAC”) has found against Vestra Clinics s.r.o. (the “Plaintiff”) in the matter of the possibility of utilising clinical studies as deductible items for research and develop…
As our experience suggests, the Financial Administration has been exerting significant pressure on tax collection, which is reflected not only in an actual increase in tax proceeds, but also, for example, in th…
In January or February 2019, the Commission will propose abandoning the unanimity rule on some tax issues, to improve the efficiency of negotiating tax legislation. The commission is likely to propose QMV on a …
The Dutch government’s tax plans for 2019 and thereafter, published on 18 September 2018, include implementation of the EU Anti-Tax Avoidance Directive (ATAD 1).
In two cases (C-422/17 Scarpa Travel and C-552/17 Alpenchalets Resorts), the Advocate General of the Court of Justice of the European Union (CoJ) defines the taxation of services when the special regime for tra…
As the discussion of the technical amendment to the VAT Act has been postponed, it may be expected that the relevant changes (eg, in respect of tax base corrections, VAT reduction in the event of irrecoverable …
The Ministry of Finance has published on its website a brief summary of the Czech Republic’s attitude to the proposals of the European Union concerning the taxation of so-called digital economy (we have discuss…