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The number of unreliable taxpayers of VAT continues to grow. At the moment (the end of April 2017), 9026 of them are recorded in the register. Research shows...
The idea of a 100% tax on income is not something one would like to think about and currently is not practiced. However, according to the Liberal Institute a...
In this article we would like to look at the changes concerning value added tax that have been introduced as part of the “tax package”.
Fighting base erosion and profit shifting, European Commission issued a directive which implements the conclusions of the OECD BEPS initiative (Base Erosion...
Despite the basic rules and conceptions of the value added tax stay the same, every year usually brings us more or less important changes to the Act on VAT....
Payers of the value added tax have been facing the duty of submitting a control report for more than a year. Since the introduction of the control report...
The Constitutional Court has concluded on a proposal for revoking several sections of Act on VAT concerning control statements (CS) and penalties for...
The extension of electronic record of sales (e-sales) to retail and wholesale has impacted not only entrepreneurs, who make their living with the purchase...
In the previous issue of our newsletter, we focused on the development, which occurred in the past few months in the field of double taxation treaties. We...
A year has gone by and the date for submitting personal income tax return statements for 2016 is near. When a natural person submits their tax return...
We have not written about the development in double taxation treaties in our newsletter for some time. At the very beginning, I would like to point out that...
In the Czech Republic, members of statutory bodies in multinational corporations are very often foreigners who are Czech non-resident taxpayers. These...
In our practice, we have encountered an interesting judgment of the Supreme Administrative Court (further only referred to as the SAC) on the subject of the...
After four years of talks, Directive 2016/1065 was adopted by the Council of the European Union in June 2016. The Directive provides for VAT rules on...
From 1 st March 2017 the Act on Electronic Record of Sales will concern also sellers who sell products from companies like Avon or Amway. The obligation to...
We have already informed you a few times about the tax package currently under discussion which should affect a large selection of laws which include also...