In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
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The debate regarding so-called "Švarcsystém" has been a recurring theme in the business environment for decades. It describes situations where a...
In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...
We recently brought to your attention a surprising judgment by the General Court of the EU in Case T-689/24 I.T.A. , in which the Court ruled that the right...
Group restructurings—encompassing changes in business character, the nature of transactions, or the roles and status of entities within a multinational...
The introduction of the Single Monthly Employer Report brings changes not only to the scope of reported data but also to its significance in determining tax...
In a recent judgment, the Supreme Administrative Court (SAC) revisited the issue of lump-sum travel allowances involving the employment agency Manuvia...
In connection with the introduction of the Unified Monthly Employer Report (known by its Czech acronym JMHZ ), payroll and HR system vendors have repeatedly...
A recent judgment by the Supreme Administrative Court ("SAC") indicates that regulatory authorities are tightening their oversight of so-called "bogus...
The Supreme Administrative Court (SAC) addressed a dispute between a Czech automotive company and the tax authority regarding an additional income tax...
The General Directorate of Customs has published a revised interpretation of the Act on Excise Duties , which governs the exemption of gas used in the...
We would like to draw your attention to the very interesting judgment of the Court of Justice of the EU in case T-689/24 I.T.A. of 11 February 2026 and its...
In its recent judgment ref. no. 4 Afs 166/2024, the Supreme Administrative Court (SAC) returned to an issue that is becoming increasingly common in practice...
Last year, we informed you about the conclusions of the CJEU in Case C-726/23 (Acromet Towercranes), where the Court considered an additional payment by a...
At the end of 2025, the Ministry of Finance of the Slovak Republic issued a new Guideline on determining the content of transfer pricing documentation (No....
On 5 January 2026, the OECD published a document on the “Side-by-Side Package” on its website. This is another OECD document which, among other things,...