The Tax Administration has published answers to several questions related to the application of windfall tax on its website. The answers address some uncertainties regarding the determination of the taxpayer, t…
The Tax Code allows for the waiver of penalties, default interest, interest on deferred amount and fine for late claims. Once the basic conditions, i.e. the formal requirements and a good tax morale, have been …
In several current judgments, the Supreme Administrative Court has dealt with calculating the statutory deadlines for determining tax in connection with a tax audit. According to the relevant provisions of the …
The issue of transfer pricing is considered to be highly risky by the Czech tax administration and therefore it has been focusing on it in the long term during tax inspections. This trend is also confirmed by t…
In its recent ruling, the Supreme Administrative Court ruled in favour of a taxpayer in a case of an alleged VAT fraud where no outstanding tax existed at the time of the decision. In the heard case, the tax ad…
The additional tax assessment by the tax administrator gives rise to the obligation to pay interest on arrears; in addition, this often entails penalties, which may, in total, exceed the amount of the additiona…
The Tax Code allows the tax administrator to secure unpaid tax by establishing a lien on the property of the taxable entity. If the taxable entity fails to pay the tax secured by the lien in a proper and timely…
In May 2020, we informed you about a ground-breaking decision of the Supreme Administrative Court which rejected the practices of the Tax Administration consisting in the necessity of “additional taxation” of t…