The ARGO-HYTOS 2 Afs 66/2021 judgment in the light of the circumstances of this case

Tax Audit

The Supreme Administrative Court (SAC) issued a judgment annulling the decision of the Regional Court (RC) confirming the tax assessment on grounds of...

Jiří Jakoubek
Zuzana Kalincová
| 9 min read |

Amendment No. 9 to Guideline GFD-D-29 on waiving fines for failure to submit audit reports

Tax Audit

The Financial Bulletin No. 18/2022 published Amendment No. 9 to Guideline GFŘ-D-29 file no. 111096/16/7100-20116-050484 issued by the General Financial...

6 min read |

Data boxes will continue to be voluntary for ordinary citizens

Tax Audit

On 28 December 2022, an amendment to the Act on Electronic Acts and Authorised Conversion was published in the Collection of Laws under number 457/2022 Coll....

3 min read |

Waiver of tax accessory – new Guidance No. GFD-D-58

Tax Audit

On 2 December 2022, the Financial Newsletter 15/2022 published a new Guidance No. GFD-D-58 file no.: 34006/20/7700-10123-050167, issued by the General...

6 min read |

No delivery to data boxes on Saturdays, Sundays and public holidays

Tax Audit

Based on the decision of the Supreme Administrative Court , a rule has been introduced in data boxes from 1 January 2023 that on Saturdays, Sundays and...

3 min read |

Compulsory data boxes for everyone?

Tax Audit

With effect from 1 January 2023, the last part of the amendment to Act No. 300/2008 Coll., on Electronic Acts and Authorised Conversion of Documents, will...

| 4 min read |

Counting time in the conflict between the Electronic Transactions Act and the Code of Tax Procedures

Tax Audit

“When writing their final written test, students can also use a calculator and a calendar.” This is one of the rules a law student reads when preparing for...

| 7 min read |

The service of Viewing Selected Data will no longer be available from December

Tax Audit

From December, selected information from personal tax accounts and taxpayer files maintained by the tax office will no longer be available through the...

3 min read |

Draft bill on extraordinary waiver and extinction of certain tax debts

Tax Audit

We would like to inform you about the currently discussed draft bill on extraordinary waiver and extinction of certain tax debts, proposed by the Ministry of...

6 min read |