On 13 October 2023, the consolidation package, or print no. 488 of the Chamber of Deputies, passed its third reading in the Chamber of Deputies of Parliament of the Czech Republic and was referred to the Senate…
Recently, we have seen an increasing interest of the tax authorities in the abuse of law. The Municipal Court in Prague (Ref. No. 3 Af 20/2021-43) recently examined one such case of abuse of law in connection w…
Following the Government announcement on the Recovery Package, the related amendment to the tax regulations was published. Below we summarise a selection of the most important changes in this area.
As part of its Recovery Package, the government has introduced new VAT rules that bring changes to amounts of rates and new classification for some items. The effect of the amendment to the VAT Act on real esta…
The amendment to the VAT Act in Slovakia has brought several significant changes that came into force on 1 January 2023. The most significant changes include the introduction of an obligation for customers to c…
The General Financial Directorate is preparing changes to the information on the application of VAT in the field of real estate. In addition, it intends to issue information on the determination of the tax base…
The Ministry of Industry and Trade announced some changes that affected the wording of the conditions for applicants for subsidies under the Call I for Energy Savings. The call was announced at the beginning of…
Tuesday, 31 January 2023, is the last day to file a real estate tax return for the 2023 tax year. The tax return reports on the situation as of 1 January 2023. The deadline should not be missed by those who acq…
The act amending the area of taxation (i.e. the 2023 tax package), including the newly implemented windfall tax, was published in the Collection of Laws under no. 366/2022 Coll. on 2 December 2022 and will beco…