As part of the shutdown of data boxes at the end of 2022, the data box system was updated so that the generated proofs of delivery of documents delivered by administrative authorities are in accordance with las…
Today, it is hardly surprising that the Tax Administrator can obtain a large amount of information about taxpayers for the purposes of tax administration. This is made possible by the relatively extensive oblig…
With regard to the current economic situation, it has become evident that many companies are trying to minimise expenses and invest all financial resources in maintaining or developing their business. One of th…
The most frequent and regular way of communication between the tax administrator and taxpayers is in written form, whether electronically through a data mailbox or in paper form by post. However, the tax admini…
In a recent judgment, the Supreme Administrative Court (“SAC”) heard a case proving the right to deduct VAT on purchased cleaning services and guarding. Beyond the unreviewability of the Regional Court’s judgme…
The Regional Court in Prague has recently issued a judgement favourable to VAT payers on fines for VAT control statements. In the judgement 43 Af 6/2020-37, the court assessed whether submitting the control sta…
In practice, we can see that the tax authorities have increased their control activities, and in view of the state of public finances, this trend can be expected in the future as well. The initiation and conduc…
If an entity does not fulfil its obligations arising from the Accounting Act, it faces a fine for such administrative delict. Sanctions are usually based on the value of assets, they may amount up to 3% or 6% o…
A request for international cooperation, in other words, an international letter of request, is one of a range of instruments that the tax administrator can use in tax proceedings to assess tax correctly. Recen…