Interest

Tax 

Regional Court addressed accounting in practice

The Regional Court in Brno issued ruling ref. no. 30 Af 83/2018 - 227 which addresses practical accounting problems in interest on loans past due dates, bonuses to employees and accrual accounting principal for… 

Tax 

Supreme Administrative Court ruled that taxpayers are entitled to interest on interest

In the recent ruling 10 Afs 382/2020, the Supreme Administrative Court dealt with the legal matter of whether interest can be charged on the interest on unlawful conduct of the tax administrator. In the case in… 

Tax 

Judgment of the Supreme Administrative Court on default interest

In February 2021, the Supreme Administrative Court issued a judgment in which it commented on the length of the period for which interest on late payment of tax arrears is applied. 

Tax 

When do Businesses become Entitled to Interest Paid by the Tax Administrator

Businesses often find themselves in a situation where they become entitled to interest as a result of the tax administrator’s actions or negligence. However, in practice, we often come across cases where the ta… 

Tax 

CJEU interpretation of beneficial ownership

On 26 February 2019, the Court of Justice of the European Union (CJEU) issued decisions in six cases (joined cases C-116/16 and C-117/16 and joined cases C-115/16, C-118/16, C-119/16 and C-299/16) concerning t…