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On 18 November 2019, the Czech government approved a draft bill on the digital services tax. The draft of the new bill is being sent to the Chamber of...
The OECD is continuing the fight for fairer distribution of profits of companies active in the field of digital economy. In recent days the OECD has taken...
Taxation of income of managing directors and other members of governing bodies as well is currently a widely discussed topic, both by the expert public and...
The amendment of Act 235/2004 Coll. on Value Added Tax (further only “VAT Act”), in effect since 1 April 2019, which we have written about in several...
If a foreign company is using an entity on our market, which mediates sale of products of this foreign company directly to clients in the Czech Republic...
Probably every one of us has encountered the term organisational unit, or from the year 2014 (in connection with recodification of civil and commercial law)...
This January, we informed you about an amendment of the stipulations of the Income Tax Act, which govern the rules for application of an entry deductible...
Following the signed agreement on direct cross-border exchange of VAT information , the first common meeting of a work group consisting of representatives of...
At the end of May this year, the Ministry of Finance issued the new Guidance D - 34 concerning transfer pricing. According to the authors, “the Guidance was...
The Ministry of Finance has sent out a draft law on digital tax for an open consultation. You can find more about the expected draft here . It should serve...
We would like to inform you that an amendment of the Czech Income Tax Act came into force in March 2019. The amendment implements some of the “ATAD” rules in...
In the previous issues we informed you about the intention of the European Union to introduce digital tax across the entire Union. In March 2018, the...
Last year, the Office for Personal Data Protection imposed a fine of CZK 180.000 for excess retention of copies of employee documents.
This February the European Court of Justice (ECJ) delivered two judgements relating to six similar cases. Four of these cases (C-115/16, C-118/16, C-119/16...
Any submission to the tax authority, meaning an action done by a person partaking in tax administration towards the tax authorities, must be done in...
On May 10 th , 2019 the Czech Parliament passed the amendment proposing a change of the electronic sick note which includes additional requirements made by...