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Payroll agenda Instructional Videos for JMHZ on the CSSZ ePortal

In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...

Marek Toráč
Anna Beránková
| 2 min read | May 5, 2026
Verdict GT Verdict: Sport is Built on Fair Play—But What About Finance?

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...

Peter Burnus
| 5 min read | April 27, 2026
Value-added tax CJEU Review of the Judgment on VAT Deduction Periods

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...

3 min read | April 21, 2026
Transfer pricing Restructuring from a Transfer Pricing Perspective

Group restructurings—encompassing changes in business character, the nature of transactions, or the roles and status of entities within a multinational...

4 min read | April 21, 2026
Payroll agenda Programmers as Employees? The Supreme Administrative Court Sets Clearer Boundaries

A recent judgment by the Supreme Administrative Court ("SAC") indicates that regulatory authorities are tightening their oversight of so-called "bogus...

5 min read | March 27, 2026
Transfer pricing SAC confirms interpretation of Section 23(7) of the Income Tax Act: Compensation from parent company

The Supreme Administrative Court (SAC) addressed a dispute between a Czech automotive company and the tax authority regarding an additional income tax...

3 min read | March 24, 2026
Tax & Accounting Gas Exemption in Cogeneration Units: What the Fundamental Change in Administrative Practice Entails

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...

4 min read | March 24, 2026
Value-added tax CJEU: Member States may not postpone the application of VAT deduction until the invoice is issued if the taxpayer has the document when filing the return

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...

5 min read | February 19, 2026
Personal income tax When invoicing partners runs up against tax rules: The SAC once again confirms the broad concept of “work for company”

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...

Anna Beránková
| 6 min read | February 9, 2026
Value-added tax Further considerations on the assessment of transfer pricing and VAT adjustments – Opinion of the Advocate General in Case C-603/24 Stellantis Portugal

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...

5 min read | January 27, 2026
Transfer pricing Slovak transfer pricing legislation and its changes from 2026

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....

4 min read | January 27, 2026
Top Up Tax Top-up taxes – Changes proposed by the OECD and confirmed by the EU

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,...

Petr Němec
| 4 min read | January 16, 2026
Tax & Accounting Priorities of the Ministry of Finance: combating the grey economy and EET 2.0

The Ministry of Finance, led by newly appointed Minister Alena Schillerová, has presented its key strategic priorities for the coming period. These measures...

Anna Beránková
| 5 min read | January 13, 2026
Tax & Accounting Abuse of law - who should be taxed and how?

On 2 December 2025, the Supreme Administrative Court (hereinafter the “SAC”) issued a judgment under Case No. 1 Afs 171/2025, in which it repeatedly ruled...

4 min read | January 13, 2026
Tax & Accounting DAC 8 – New obligation for “crypto platforms” and their users in 2026

We would like to draw your attention to a new obligation that will affect crypto “platforms” and their users from 1 January 2026. It will first take effect...

6 min read | January 12, 2026
Payroll agenda Travel cost reimbursements in 2026

On 18 December 2025, Decree No. 573/2025 Coll. on changing the rates of domestic travel cost reimbursements for 2026 was published in the Collection of Laws....

Marek Toráč
| 4 min read | January 8, 2026
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