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Real estate tax – paved areas and their use for business purposes Tax & Accounting

Although the year 2017 does not bring any major changes in terms of the real estate tax, entrepreneurs should keep their eyes open anyway.

Petra Vaněčková
| 5 min read | January 13, 2017
Changes regarding payroll from 1st January 2017 Tax & Accounting

The beginning of the new year hasn’t brought any significant changes to the labour law, wage taxation, or payments of social and health insurance. A...

9 min read | January 13, 2017
E-shops will be required to use e-sales from 1st March 2017 Tax & Accounting

The Finance Minister Andrej Babiš promised at the end of last year that Act on Electronic Record of Sales will include exceptions and that e-sales will not...

3 min read | January 13, 2017
A decision of the Supreme Administrative Court in a long-standing dispute of Czech Radio Tax & Accounting

An old dispute between the Appellate Financial Directorate and Czech Radio is nearing its unravelment. The Supreme Administrative Court in Brno has received...

9 min read | January 13, 2017
E-sales month after its introduction and first controls by the Financial Administration Tax & Accounting

There have been two system failures in e-sales during its first month, 13 th and 31 st December. In the first case, messages were returned from data boxes...

3 min read | January 5, 2017
VAT rate for newspapers and magazines Tax & Accounting

The president has not signed the amendment of Act on the Value Added Tax which was supposed to transfer newspapers and magazines from the first to the second...

2 min read | January 5, 2017
News regarding the electronic record of sales Tax & Accounting

The beginning of last year ’s last month saw the start of a new system, which has been talked about a lot for more than a year both by politicians and by the...

7 min read | December 22, 2016
How to manage the administrative burden of employers at the beginning of the year Tax & Accounting

The end of the year, a time of financial statements and regularly also of legislative changes, is approaching. The employees of wage departments usually do...

6 min read | December 22, 2016
Proving the origin of assets Tax & Accounting

Based on these new provisions, the tax administrator can focus randomly on a selected taxpayer with the aim of verifying, if his declared income corresponds...

5 min read | December 1, 2016
New EU Directive Preventing Tax Avoidance International Taxes Advisory

On 12th July a new directive preventing tax avoidance was approved; this directive is included in the European packaging which aims to strengthen the rules...

Ivan Fučík
| 6 min read | November 17, 2016
Double sentence for one offence forbidden by tax law and criminal law Tax Audit

“The fee as according to § 37b Act Nr. 337/1992 Coll, on the Administration of Taxes and Fees, version in force from 1st January 2007 to 31st December 2010,...

Ivan Fučík
| 5 min read | November 3, 2016
AN AMENDMENT OF THE INCOME TAX ACT – Part 4 Tax & Accounting

In August, the government presented a draft bill to the Chamber of Deputies, which fundamentally changes some tax laws (sent out as Parliamentary print no....

11 min read | October 21, 2016
A liberalisation of sanctions and deadlines for submitting a control report from the perspective of the Czech lawgiver Tax & Accounting

In the middle of the summer holidays, an amendment of the VAT act took effect, which brought several minor changes in relation to submitting a control...

7 min read | October 21, 2016
Corporate Tax Reform III - Switzerland International Taxes Advisory

The Swiss Federal Parliament has approved the Corporate Tax Reform Act III on June 17, 2016 after a long debate in consequence of the draft bill presented by...

8 min read | October 7, 2016
AMENDMENT OF ACT ON INCOME TAX – part three Tax & Accounting

In August, the Government proposed an act in the Chamber of Deputies, which would bring fundamental changes to some tax laws (proposal no. 873/0). A...

8 min read | October 7, 2016
Tax deduction interest – Tax Code amended again Tax Audit

Let us start with a simple question: what was the reason for creating § 254a Act No. 280/2009 Coll. Tax Code (“TC”) referring to interest of tax deduction....

6 min read | September 22, 2016
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