GT News

In judgment 8 Afs 173/2024-121 of August 7, 2026, the Supreme Administrative Court (hereinafter the "SAC") dismissed the cassation appeal filed by Mountfield and upheld the conclusions of the tax administration and the regional court, according to which the company abused the law by establishing a structure related to the early settlement of its liabilities arising from the purchase of trademarks.

If you paid local VAT on purchased goods or services in any EU country in 2025 and used these supplies for your business activities, you can apply for a VAT refund.

In June, Coordination Committee contribution No. 636/25.02.26, Application of VAT to Activities under a Planning Agreement, was published, along with the conclusions of the General Financial Directorate (GFD) regarding the matter (for more details, see CONTENTS).

Are you considering establishing a VAT group (or modifying an existing one) so that it is registered effective January 1, 2027?

In late July, the Chamber of Deputies approved a bill referred to as EET 2.0. On August 19, 2026, the Senate debated the bill and returned it to the Chamber of Deputies with amendments.

Since August 12, the new European Packaging and Packaging Waste Regulation (PPWR) has begun to apply generally. For many companies, however, preparation does not end there.

In mid-October, the 8th round of application intake for farmer and forester calls will open.

Effective July 1, 2026, an amendment to Act No. 589/1992 Coll., on Social Security Contributions and State Employment Policy Contributions, enters into force, altering the rules for calculating minimum social security advance payments for self-employed persons (OSVČ) engaged in a primary activity.

The new Construction Act and implementing Decree No. 146/2024 Coll. bring a fundamental change in the assessment of accommodation units and studios (ateliers).

The share of electricity generation from renewable energy sources (RES) in Germany’s gross electricity consumption reached a record 58% in the first half of this year.

In judgment 6 Ads 21/2026, the Supreme Administrative Court (hereinafter the "SAC") addressed the issue of the proportionality of monitoring an employee's electronic communication.

Directive (EU) 2024/927 of the European Parliament and of the Council (AIFMD II) represents the first systematic harmonization of rules for alternative investment funds that grant loans at the European Union level.

An important amendment to the Act on the Organization and Implementation of Social Security enters into force on July 1, 2026, fundamentally altering the employee registration process with the Czech Social Security Administration (CSSA / ČSSZ).

In recent years, the Czech debate on waste incinerators has shifted from a purely waste-management perspective to one of energy and systemic importance. Waste-to-Energy (WtE) facilities—referred to in Czech as ZEVO—are no longer viewed merely as an "end-of-pipe" solution for municipal solid waste, but also as a source of heat for district heating systems, a replacement for coal-fired sources, and a potential element for strengthening local energy resilience.

A shareholder's right to participate in profits is one of their fundamental rights. In practice, however, this may collide with the decision-making autonomy of the General Meeting, particularly in situations where a majority shareholder obstructs profit distribution.

The CJEU confirms that limitation periods for consumer claims based on unfair contract terms cannot begin before consumers can reasonably identify the unfairness.