What is new in real estate taxation?
As part of the consolidation package, the Real Estate Tax Act has also been amended. Most of the changes will already be relevant for the upcoming year 2024. Although many of the changes will be reflected autom…
NIS2 implementation: Involve not only IT specialists, but also other experts
The transposition of the European NIS2 Directive into the Czech legislation should be completed by mid-2024. The directive will be reflected in the new Cybersecurity Act (CSA) and related decrees and will affec…
The Supreme Administrative Court resolved the matter of a time limit for tax assessment that started before 2011
In a long-awaited judgment, the Grand Chamber of the Supreme Administrative Court (the “SAC”) resolved the matter how to correctly calculate the prescription time limit in situations where the time limit for ta…
MIT prepares new calls focused on local distribution networks
The Ministry of Industry and Trade is preparing two calls within the specific Energy Infrastructure objective focused on local distribution networks (LDN). These are the Energy Infrastructure – savings in LDN a…
VAT news [November 2023]
The amendment to the VAT Act has been signed by the President. The meeting of the Coordination Committee of the General Financial Directorate and the Chamber of Tax Advisors will address a likely change in the …
The announcement of the programme for the installation of photovoltaic power stations is imminent
We can soon look forward to some of the most anticipated calls under the Modernisation Fund, namely the RES+, HEAT, ENERG and ENERG ETS programmes, which will support renewable energy sources and energy efficie…
In brief from international taxation [November 2023]
The European Union has updated its list of non-cooperative jurisdictions. The Italian government has approved a draft legislative decree implementing Pillar II in its tax legislation. According to the CJEU, the…
Pillar II news: global minimum tax from the perspective of Czech transposition (and more)
On 27 October 2023, the Chamber of Deputies approved the draft of the new Czech Top-Up Taxes Act (Parliamentary Document No. 515) in its third reading. Some minor legislative and technical changes were made to …
What changes in the customs tariff await us in 2024
The Common Customs Tariff for 2024 was officially published on 31 October 2023. Compared to previous years, this time the changes to the tariff are rather minor. However, it is still worth reviewing to determin…