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 recent judgment, the Supreme Administrative Court (SAC) took up its preceding ground-breaking decisions regarding the tax deduction interest rate and responded to the probably last remaining question abo…
After the intervention of the Constitutional Court, a case concerning the possibility of using the police’s CCTV footage in tax proceedings has returned to the Supreme Administrative Court (the "SAC"). We infor…
Last autumn, the courts dealt with an issue that had troubled many tax payers. Is it possible to claim a tax relief arising from investment incentives during the additional assessment procedure? The courts have…
One of the most important judgments of 2023 was the judgment in case No. 6 Afs 59/2023, by which the Supreme Administrative Court (“the SAC”) upheld the taxpayer’s cassation complaint concerning the tax adminis…
To improve legal clarity, the General Financial Directorate has finally released methodological information regarding the taxation of benefits and other perks offered by employers to employees starting on 1 Jan…
After a lengthy period of interpretive ambiguity, the Extended Chamber of the Supreme Administrative Court (SAC) has issued a landmark judgment, departing from its previous case law regarding the deadline for f…
The tax authorities will not impose penalties for non-compliance with the electronic method of filing tax returns. The reason is the extension of the range of persons for whom a data box has been established as…
Last December, the General Financial Directorate (“GFD”) issued the long-awaited instruction GFD-D-59 on a uniform procedure for the application of certain provisions of Act No. 586/1992 Coll., on Income Taxes,…