We bring you selected case law in the field of corporate income tax, which has recently been dealt with by the Supreme Administrative Court (hereinafter referred to as the "SAC").
From 1 January 2026, a number of changes to tax and related legislation came into force. It is not a single comprehensive reform, but a set of partial amendments introducing adjustments, especially in the area …
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…
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 2023 amendment to the Accounting Act (Act No. 441/2023 Coll.) introduced a new requirement for certain reporting entities to prepare and disclose an income tax report (the so called public CbCR), including …
In connection with the introduction of the Uniform Monthly Employer Report, changes are also being made to taxation, specifically the withholding tax on income from dependent activities is being gradually aboli…
Act No. 586/1992 Coll., on Income Taxes (ITA) does not contain a clear general definition of the term “income” and is limited to the description of individual specific forms of income. This article analyzes the…
The distinction between a partner’s work for the company based on their participation in it and the provision of services as an independent entrepreneur has a significant impact on the company's tax obligations…
We bring you an overview of interesting case law in the field of corporate income tax, which has recently been dealt with by the Supreme Administrative Court (hereinafter referred to as the "SAC").