In a recent judgment in Case No. 6 Afs 125/2021, the Supreme Administrative Court (“SAC”) dealt with the question of when the tax administrator is bound by a criminal court judgment and when it is not bound by …
The amendment to the VAT Act, which will bring, among other things, a set of new obligations for financial institutions making cross-border payments, has been delivered to the Chamber of Deputies. Since January…
The General Financial Directorate has published two key pieces of information relating to the current amendment to the VAT Act. The Ministry of Finance has published in its newsletter a new methodology for the …
The major amendment to the tax laws, which comes into force on 1 January 2023, has attracted attention in particular due to the introduction of the windfall tax and the increase in the limit for VAT liability. …
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…
From 1 January 2023, a new amendment of the Income Tax Act and VAT Act and other related acts should come to force. A draft amendment to the Income Tax Act has been approved by the Chamber of Deputies and has r…
The amendment to the VAT Act is currently pending approval in the Senate. The EU Commission requires the Member States to regulate the application of VAT on payments by fuel cards. The Court of Justice of the E…
The amendment to the VAT Act, which should, among other things, increase the limit for taxpayer registration, is still in the legislative process. The government has issued a regulation that changes the scope o…
The Coordination Committee of the GFD and the Chamber of Tax Advisors of the Czech Republic has adopted a decision on the tax treatment of prematurely terminated energy supplies in the event that one of the par…