In judgement C-660/16 Kollross, the CJEU assessed the possibility of refunding a VAT deduction on a prepayment made if the supply will no longer take place and the anticipated supplier is insolvent. The opinion…
The Government approved an amendment to the VAT Act with the proposed effective date from January 2019. Compared to the original wording, the change in the taxation of grants from public sources has been postpo…
In March 2018, the US introduced, for an unlimited period of time, additional tariffs on the import of certain aluminium (10%) and steel (25%) products in order to protect domestic goods. The exception to goods…
Tax authorities across Central Europe have significantly tightened their procedures both in relation to the number of audits performed and the manner in which the audits are performed. The primary areas that ta…
Management services or marketing support are the most common types of intercompany services. However, although it is economically justified, the provision of these services presents certain tax challenges that …
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles
What are the latest VAT developments? Read about the judgement of the Court of Justice of the EU and the amendment to the VAT Act.
An amendment to the VAT Act with the proposed effectiveness from January 2019 has been referred to the Government of the Czech Republic for consideration.
Tax, law, grants and incentives, accounting – all in one place. This is our dReport. Download our summary pdf. containing all articles