The amendment to the Income Tax Act has brought about an alignment of tax conditions for apartment owners (individuals) in cooperative ownership with those for owners of private apartments. It will now be pos…
In March, we informed you about the ruling of the Constitutional Court, which sided with a company in a dispute over interest on illegally collected customs duties against the customs office. The dispute thus …
In the current judgment I. ÚS 2293/23, the Constitutional Court assessed whether the Supreme Administrative Court (“SAC”) acted in accordance with the Charter of Fundamental Rights and Freedoms when it referred…
The amendment to the Tax Code, which is currently awaiting discussion in the Chamber of Deputies, brings a relatively large number of changes. One of the important areas where several major changes are proposed…
In its decision No. 8 Afs 246/2022 of 25 June 2024, the Supreme Administrative Court addressed the issue of abuse of law concerning the application of interest on the so-called acquisition loan. We are pleased …
Waiver of default interest and interest on the amount deferred is an important instrument that helps taxpayers to reduce the financial impact of additional tax assessments or other situations. The tax authority…
In its July 2023 decision, the Supreme Administrative Court ("SAC") upheld the existing case law stating that a taxpayer is not entitled to interest on an incorrectly assessed tax if the taxpayer paid the tax b…
Following the letter of the law may not always be sufficient to defend the tax regime applied. Increasingly, the tax authorities are applying the principle of the prohibition of abuse of law, the primary premis…
In practice, we have recently noticed an increase in claims for the second (or third, etc.) interest in relation to the late repayment of overpayments of first interest from the tax administrator, often referre…