Waiver on fine for failure to submit control report – change in guidance GFŘ-D-29
Tax AuditOn 16 December 2021, the Financial Bulletin 38/2021 published Amendment No. 8 to the GFŘ-D-29 guidance no.: 111096/16/7100-20116-050484, issued by the...
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Termination of access to the original tax information boxes (DIS)
Tax AuditThis year, the tax administration introduced a modernized tax information box PLUS (DIS+) on the tax portal MOJE daně, which, compared to the original DIS,...
The Extended Chamber of the Supreme Administrative Court will consider the deadline for filing a supplementary tax return for lower tax
Tax AuditAccording to article 141 paragraph 1 of Act No. 280/2009 Coll., Code of Tax Procedures, as amended, the tax subject is obliged to file additional tax return...
SAC: Can the income from the sale of a cooperative apartment be exempted from tax?
Tax AuditIn its judgment 2 Afs 211/2020-29 of 04 November 2021, The Supreme Administrative Court (“SAC”) considered a dispute between the Tax Office for the...
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6 min read
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November 30, 2021
Discontinuation of the older version of the tax portal and support for TLS 1.0 and 1.1 encryption protocols
Tax AuditAccording to information published on the website of the Financial Administration, the older version of the tax portal at https://adisspr.mfcr.cz will be...
Login with eidentity.cz changes its name, functionality remains unchanged
Tax AuditFrom 1 December 2021, there will be a change in the name of the National Identification and Authentication (NIA) login. The existing eidentita.cz portal will...
Tax plans of the new government
Tax AuditOn Monday 8 November 2021, the coalition agreement was signed in the Chamber of Deputies. The chairmen of the coalition parties SPOLU and the Pirates and...
SAC: Waiver of a penalty relating to additional tax assessed on account of the denial of the entitlement to deduct VAT due to the taxpayer's participation in tax fraud
Tax AuditIn this article we focus on current case-law of the Supreme Administrative Court (hereinafter “SAC”) relating to waiver of penalty under the stipulation of...
Interest on unjustified conduct of the Tax Administrator
Tax AuditIf, contrary to the law, the Tax Administrator delays assessing interest on unjustified conduct, the taxpayer is entitled to further interest on these...
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6 min read
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October 18, 2021