VAT news [March 2024]
In the March VAT News, we provide a comprehensive overview of noteworthy court decisions pertaining to VAT. For instance, the Court of Justice of the European Union has deliberated on the commencement of the ti…
In the March VAT News, we provide a comprehensive overview of noteworthy court decisions pertaining to VAT. For instance, the Court of Justice of the European Union has deliberated on the commencement of the ti…
The Supreme Administrative Court of the Czech Republic recently ruled on the tax assessment of a payment for leasing an unequipped aircraft to a non-resident. Italy and Switzerland have enacted specific regulat…
A number of tax changes came into force at the beginning of 2024. This article provides a summary of the most crucial ones.
In connection with the amendment to the Real Estate Tax Act coming into effect as of 1 January 2024, we have prepared not only a summary of the key novelties and changes affecting the obligation to file a tax r…
As part of the consolidation package, the Real Estate Tax Act has also been amended. Most of the changes will already be relevant for the upcoming year 2024. Although many of the changes will be reflected autom…
The amendment to the VAT Act has been signed by the President. The meeting of the Coordination Committee of the General Financial Directorate and the Chamber of Tax Advisors will address a likely change in the …
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.