There are many terms in legal theory, which intersect to a certain extent in legal practice, and yet diametrically different legal effects are connected to...
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On January 1, 2019 a new important amendment to the Act on Income Tax came into force, and it impacts the calculation of the super-gross salary. According to...
Tax offices cannot demand information from entrepreneurs upon registration for VAT in a blanket manner, follows from a recent judgement of the regional court...
In our previous articles we have discussed some information pertaining to the changes proposed to the VAT Act, namely taxation of lease purchases,...
From 1 January 2019, an amendment of acts intended for performing pension and health insurance is taking effect, which brings significant changes in the...
A group of members of Parliament has presented a draft bill to the Chamber of Deputies, amending the stipulation of the labour code, based on which the basic...
In our last issue we have informed you about document no. 206 discussed in the Chamber of Deputies. The second reading was scheduled for the beginning of...
Only until 1 January 2019 can the business corporations registered in the Companies Register make an entry about their beneficial owner in the Beneficial...
On 20 November 2018, the government decided about an increase of the minimum wage. The minimum wage will increase by CZK 1,150 to a total of CZK 13,350. It...
We informed you in the March issue of our newsletter that at the beginning of February, the finance ministry published a draft bill, which implement the EU...
Among the documents for discussion at a sitting in the Chamber of Deputies is currently document no. 206 which contains planned suggested amendments, besides...
The board of the Czech National Bank has increased the two-day repo rate to 1.50 %. This year, the rate has been raised several times already, and this...
Interpretation of the individual legal terms in the area of insurance or taxes tends to be unclear in some cases and in practice, diverse assessments of tax...
It has been over a year since we last wrote about the development in the area of treaties for the avoidance of double taxation. In the article, besides the...
By act no. 170/2017 effective from 1 July 2017, special stipulations for VAT have been cancelled in the VAT act for persons, who have united and provide...
Every taxpayer, if subject to applicable tax legislation, is obliged to submit a regular tax statement which the tax administration uses as a base for...