VAT news [June 2025]
In response to the changes brought about by the amendment to the VAT Act, the Ministry of Finance has modified the method of calculating the floor area in its decree. The General Financial Directorate has iss…
Do not forget about timely notification of research and development projects
The basic condition for claiming expenses in the implementation of research and development projects within the deductible item in the tax return is the correct and timely submission of the “Notification of int…
The SAC resolved a long-lasting uncertainty regarding the interest on withheld tax deductions
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…
Experts from the Technology Agency of the Czech Republic will evaluate research and development tax deductions
The Tax Administration of the Czech Republic is launching a pilot project on the assessment of R&D activities in order to facilitate the use of R&D tax deductions. This is a further response of the state to the…
Use of the police’s CCTV footage in tax proceedings before the SAC for the second time
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…
Are better days ahead for the R&D tax deduction checks?
Effective from 1 January 2024, Section 34c of the Income Taxes Act has been amended by adding a new provision stating that in case of doubts by the Tax Administrator, the content of the project documentation ca…
Use of camera recordings of the Police of the Czech Republic in tax proceeding
Last year, we informed you of a judgment in which the Supreme Administrative Court upheld the legality of the use of evidence of the movement of a motor vehicle recorded by the Police that the Tax Administrator…
Do not forget about timely notification of research and development projects
The basic condition for claiming expenses in the implementation of research and development projects within the deductible item in the tax return is the correct and timely submission of the “Notification of int…
SAC upholds entitlement to higher compensation for withholding VAT deductions
Deloitte Legal’s tax litigation team has succeeded in obtaining a landmark ruling in the area of compensatory interest on tax deductions, ending a period of uncertainty over the amount of compensation to which …