Today, it is hardly surprising that the Tax Administrator can obtain a large amount of information about taxpayers for the purposes of tax administration. This is made possible by the relatively extensive oblig…
In response to the conflict in Ukraine, the European Union has adopted several international sanctions against Russia and Belarus, tightening existing restrictive measures and introducing new sectoral sanctions…
The basic condition for claiming expenses in the implementation of research and development projects within the deductible item in the tax return is the correct and timely submission of the “Notification of int…
The aim of the ENERG ETS call, financed by the so-called Modernisation Fund, is reducing final energy consumption or reducing CO2 emissions in the generation or processing process through the modernisation (rec…
On Wednesday, 23 November, the Technology Agency of the Czech Republic (TA CR) will announce the ninth public tender for the support of industrial research and experimental development in the TREND programme, s…
With the amendment of 2 August 2021, the Act on the Residence of Foreigners makes a new distinction between close and distant family members of EU citizens. This distinction also entails different rights and ob…
On 31 October 2022, the Supreme Administrative Court issued its judgment No. 2 Afs 94/2021-48, which addressed the issue of a disguised legal act in connection with the payment of a profit share and the concept…
From 1 January 2023, a new amendment of the Income Tax Act and VAT Act and other related acts should come to force. A draft amendment to the Income Tax Act has been approved by the Chamber of Deputies and has r…
The amendment to the VAT Act is currently pending approval in the Senate. The EU Commission requires the Member States to regulate the application of VAT on payments by fuel cards. The Court of Justice of the E…