VAT news [April 2022]
The Coordination Committee of the Czech Chamber of Tax Advisors and the General Financial Directorate drew conclusions on distraints and deductions from salaries, leaseback issues and services provided by munic…
The Supreme Administrative Court: For the purposes of the lapse period, the actual commencement of tax audit is relevant
In a current judgment, the Supreme Administrative Court addressed the issue of the moment of tax audit commencement. It is important to determine this moment precisely as it is the point when the current lapse …
M-ERA.NET 3 CALL 2022 was launched
The Technology Agency of the Czech Republic has announced a public call for proposals focused on materials research, which is addressed to Czech partners of international research consortia, which can be both r…
Interpretation of income from dependent activity paid by third parties
In judgment No. 29 Af 83/2018-102 of January 2022, the Regional Court in Brno ruled on a situation where a taxable entity motivated employees of another entity to sell its products by paying those employees a b…
DORA: Regulation on digital operational resilience and its impacts on financial entities
Regulation in the area of information and communication technology is to be unified into a single legislative act. The European Commission is preparing a set of measures including a Regulation on digital operat…
Announcement of the tender for the TREND programme approaches
The Technology Agency of the Czech Republic plans to announce the TREND public competition on 27 April 2022.
ESMA publishes a report on the activities of accounting enforcers and their findings within the EU in 2021
On 31 March 2022, the European Securities and Markets Authority (ESMA) published a report on the enforcement and regulatory activities of accounting enforcers within the European Union in 2021.
Squeeze-out litigations: An incorrect choice of the valuation approach
In valuations for the purpose of justifying the amount of adequate consideration for minority shareholder shares, we can sometimes encounter the assertion that certain valuation approaches are inadmissible for …
In Brief from International Taxation [April 2022]
The tax tolerance regime for cross-border workers between Belgium and France, Germany, Luxembourg, and the Netherlands has been finally extended to 30 June 2022. The latest ECOFIN meeting does not bring agreeme…