Assignment of receivables arising from contractual sanctions
Tax AuditWe would like to familiarise you with an interesting judgment issued by the Czech Supreme Administrative Court (hereinafter the “SAC”) on 25 February 2020,...
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Amendment of the code of tax procedures
Tax AuditThe amendment of act no. 280/2009 Coll. of the Code of Tax Procedure, as subsequently amended (hereinafter the “Code of Tax Procedure”), about which we...
Insurance premiums and members of Czech governing bodies
Tax AuditTaxation of income of managing directors and other members of governing bodies as well is currently a widely discussed topic, both by the expert public and...
Submissions to the tax authority must be done correctly
Tax AuditAny submission to the tax authority, meaning an action done by a person partaking in tax administration towards the tax authorities, must be done in...
Tax package and personal income tax
Tax & AccountingWithin the so-called tax package (act no. 80/2019 Coll.), which we have repeatedly informed you about, some stipulations of the income tax relating to...
Lump sum expenses for self-employed persons - new ruling of the Supreme Administrative Court
Tax AuditThe Income Tax Act states that self-employed persons can apply the ir actual expenses, counter to their income, which were used to achieve, secure, and...
Preclusion or statute of limitation in tax law, or when will your tax liability be precluded?
Tax AuditThere are many terms in legal theory, which intersect to a certain extent in legal practice, and yet diametrically different legal effects are connected to...
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January 11, 2019
An increase of the repo rate
Tax AuditThe board of the Czech National Bank has increased the two-day repo rate to 1.50 %. This year, the rate has been raised several times already, and this...
Participation in sickness insurance for a contractual and a foreign employee
Tax AuditInterpretation of the individual legal terms in the area of insurance or taxes tends to be unclear in some cases and in practice, diverse assessments of tax...