At the end of last year, an interesting discussion emerged in professional circles, but it has not yet provided a clear solution. The debate between the Chamber of Tax Advisors of the Czech Republic and the Gen…
The amendment to the VAT Act has advanced from the Chamber of Deputies to the Senate. A coordination committee of the General Financial Directorate (GFD) and the Chamber of Tax Advisers of the Czech Republic (K…
The amendment to the VAT Act for 2025 is awaiting its third reading in the Chamber of Deputies. The Court of Justice of the European Union has ruled on the issue of claiming a deduction after the expiry of the …
The forthcoming amendment to the VAT Act has passed its second reading in the Chamber of Deputies. The General Financial Directorate plans to publish guidelines on the application of VAT for fuel payments made …
What changes will the amendment to the VAT Act, which is currently being discussed in the Chamber of Deputies, bring? In which case is a receiving establishment created or not according to the decision of the C…
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…
The European Commission postponed VAT changes that were to become valid in 2025 for several years. The Court of Justice of the European Union clarified rules for the determination of tax base for internally dev…
On 14 May 2024, an amendment to the VAT Directive was discussed at the European Union level (ECOFIN). This amendment contains three main pillars aimed at modernising and simplifying the tax system in the EU. Th…
The Ministry of Finance is working on an amendment to the VAT Act, which is expected to come into force on 1 January 2025. The Court of Justice of the European Union has expressed its opinion on the question of…