Is the activity of an executive head an independent economic activity?

Tax Audit

The Supreme Administrative Court (hereinafter SAC) dealt with this issue in its judgment file no. 2 Afs 100/2016, from 22 November 2016 , examining, if a...

| 11 min read |

Responsibilities associated with data boxes use

Tax Audit

Since it is now the time to submit tax returns, we would like to remind you of some obligations associated with data boxes. It is the obligation to...

3 min read |

The Supreme Administrative Court defends a lighting fixture company

Tax Audit

On February 12 th , 2018, the Supreme Administrative Court (further only SAC) delivered a judgement that is very important for the tax area and angered a big...

7 min read |

Applying entitlement to VAT deduction – judgment of the Regional Court

Tax Audit

On September 6, 2017, Prague Regional Court of Justice issue a judgment, which deals with exercising the right to deduct VAT. This judgment, by reference to...

3 min read |

Ban on Double Jeopardy for The Same Act in Tax Law and in Criminal Law - Further Development of Case Law

Tax Audit

As we have promised, we continue to monitor the development of case law relating to the ban on double jeopardy. Nearly one year after the issuing of a...

| 13 min read |

Order to Ensure Tax and its Excessive Use

Tax Audit

During the last 2 years, the topic of orders to ensure tax has been frequently discussed by many, not only the experts. How justified is the use of this...

| 12 min read |

South-bohemian village wins dispute for 3.000 with the state

Tax Audit

On January 1 st , 2014, statutory measure of the Senate No. 340/2013 Sb. On Real Estate Acquisition Tax came into force substituting the previous legal...

8 min read |

Taxation of Professional Athletes – New Judgement

Tax Audit

In the June issue of our newsletter we have published an article about taxation of professional athletes which focused mainly on the question whether...

6 min read |
7 min read |