Act no. 586/1992 Coll., on income taxes as amended (hereinafter the “ITA”) governs provided gratuitous transactions (donations) from the perspective of being...
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As part of the “Carbon Border Adjustment Mechanism (CBAM)”, the European Commission has proposed the introduction of a carbon levy, which is to take effect...
The Finance Ministry is prolonging the waiver on VAT during local supply of respirators including their purchase from another member state and import, from 1...
In connection with the extraordinary event – a tornado in the districts of Břeclav and Hodonín, the Finance Ministry published Financial Newsletter no....
As of 30 June 2021, following the end of the school year, the exceptional option supported by legislation, based on which it was possible to draw down...
The slimmed down Antivirus programme will continue to help. According to the government, it is necessary to keep this programme in operation, in order for it...
This article is dedicated to a legal opinion expressed by the case law of the Supreme Administrative Court regarding the question if entitlement on interest...
On 21 June 2021, the General Financial Directorate issued information on the amendment of the VAT act in the area of electronic commerce (e-commerce) with...
Minister Maláčová submitted a proposal for an increase of pensions by CZK 300 above the annual increase and Members of Parliament supported it in the first...
Based on fresh case law of the Supreme Administrative Court, the Customs Administration of the Czech Republic has announced a change in administrative...
In its judgment from 17 March 2021, C ‑ 585/19, the Court of Justice of the European Union interpreted the respective stipulations of Directive 2003/88/EC,...
The European Commission has adopted new rules to increase tax transparency in the digital economy (DAC7). Digital Platform Operators will have to identify,...
When approving the draft bill, which changes act no. 117/1995 Coll., on state social support, the Senate rectified and approved the amount of credit for the...
Slowly but surely, the standard deadline for submitting corporate income tax return with the taxable period of a calendar year has been approaching. Due to...
We currently encounter questions about automated or algorithmic trading on financial markets increasingly more often, about trading on unregulated...