IFRS 9: Interesting IFRS Interpretations Committee Agenda Decisions
In the first quarter of 2026, the IFRS Interpretations Committee issued two interesting agenda decisions regarding IFRS 9 Financial Instruments.
Expected return of electronic registration of sales (“EET”) from an income tax perspective
The Ministry of Finance has submitted a draft law on the registration of sales and on the amendment of certain other acts. The proposed legislation envisages the reintroduction of electronic registration of sal…
TRANSPORT 2030: the 4th public tender is coming. What should you not miss?
The Technology Agency of the Czech Republic (TA CR) has published preliminary parameters for the 4th public call under the TRANSPORT 2030 programme. The programme supports applied research and innovation across…
VAT news [April 2026]
The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Co…
Overview of customs updates: What do the trade agreements with the USA, Australia and Mercosur bring?
From 1 May, an interim trade agreement with the South American countries associated in the Mercosur group will come into effect in the European Union. The European Parliament has approved its negotiating positi…
The CJEU confirms the possibility of retroactive exemption of royalties from withholding tax
In our earlier article, we informed about the preliminary questions that the Supreme Administrative Court ("SAC") referred to the Court of Justice of the EU ("CJEU") concerning the retroactive granting of an ex…
SAC judgment: invoicing for IT professions
The Supreme Administrative Court (SAC) has recently dealt with another case of a fine imposed on a company for allowing illegal work to be performed. This time it was a case concerning a company's long-term coo…
The Supreme Administrative Court did not confirm an abuse of law in the case of advertising expenditure
We bring you an interesting judgment of the Supreme Administrative Court (the "SAC"), which dealt with the issue of abuse of law in the deduction of expenditure on advertising from the corporate income tax base…
Cobra 2026: Coordinated and targeted inspections on illegal and disguised employment
Combating illegal and disguised employment as one of the government's priorities is taking on new contours. Currently, the Ministries of Finance, Labour and Social Affairs and the Interior have signed a memoran…