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 a long-awaited judgment, the Grand Chamber of the Supreme Administrative Court (the “SAC”) resolved the matter how to correctly calculate the prescription time limit in situations where the time limit for ta…
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 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.
We keep you informed of changes that will take place with the amendment to the Tax Code with effect from 1 January 2021. In this post, we will draw your attention to the most important changes upon the commence…
On 17 June, the President signed a new proposal for the amendment to the Tax Code. Thus, the legislative process was completed and the long-awaited amendment was approved. The amendment shall come into effect o…
After the Chamber of Deputies was unable to form a majority for the approval of the original draft amendment to the Tax Code, a new, revised draft was submitted shortly after. It largely copies the original dra…
The current coronavirus pandemic has also brought about an increased interest in remote working. However, not all taxable subjects were fully prepared for this situation. We have noticed that many companies suf…
The Senate of the Czech Republic has discussed a draft of the amendment to the Tax Code and returned it with adjustments back to the Chamber of Deputies, where the amendment was rejected. The major adjustments …