Filter insights by:

Filters applied:

Showing 16 of 420 content results

Intangible assets from the perspective of Czech and international accounting regulations Tax & Accounting

Intangible assets are, due to their intangible nature, often more difficult to handle for the accounting entity or its accounting department than tangible...

Jan Vácha
| 8 min read | November 9, 2017
How has the taxation of photovoltaic power plants progressed? Tax & Accounting

Photovoltaic power plants belong among alternative sources of electricity production, because these power plants use solar radiation to produce electricity....

10 min read | October 11, 2017
Photovoltaic power plants under close inspection Tax & Accounting

Headlines such as “The State to Limit Profitability of Green Energy, Will Draw Away Excess Profit” or „State Authorities to Look into Photovoltaic Power...

5 min read | October 11, 2017
The General Financial Directorate summarises the conditions for applying deduction for support of research and development Tax & Accounting

The General Financial Directorate has published summary information for income tax payers on the necessary conditions for successful application of...

3 min read | October 10, 2017
Applying entitlement to VAT deduction – judgment of the Regional Court Tax Audit

On September 6, 2017, Prague Regional Court of Justice issue a judgment, which deals with exercising the right to deduct VAT. This judgment, by reference to...

3 min read | October 10, 2017
Financial Administration Issues New Method to Ensure Tax Tax & Accounting

The order to ensure tax is a tool which the Financial Administration can use in cases where there is a potential risk of a tax subject avoiding tax and thus...

3 min read | October 2, 2017
The repeatedly discussed article 24 paragraph 2 letter zc) of ITA Tax & Accounting

After a judgment representing a turning point, which related to the tax on acquisition of immovable property, there is another one coming. This one focuses...

4 min read | October 2, 2017
Amendment to Act on International Cooperation in Tax Administration in Force Tax & Accounting

The Collection of Laws received a new addition on September 19 th when the amendment to act on international cooperation in tax administration has been...

3 min read | September 26, 2017
Ban on Double Jeopardy for The Same Act in Tax Law and in Criminal Law - Further Development of Case Law Tax Audit

As we have promised, we continue to monitor the development of case law relating to the ban on double jeopardy. Nearly one year after the issuing of a...

Ivan Fučík
| 13 min read | September 26, 2017
VAT Registration by State Not Unlimited in Time Tax & Accounting

The Supreme Administrative Court (SAC) have recently been dealing with a case from the year 2009 where an entrepreneur – not a VAT taxable person – had...

3 min read | September 26, 2017
Where to look for answers to difficult accounting questions?? Tax & Accounting

… in readings of the National Accounting Council …

8 min read | September 26, 2017
Order to Ensure Tax and its Excessive Use Tax Audit

During the last 2 years, the topic of orders to ensure tax has been frequently discussed by many, not only the experts. How justified is the use of this...

Ivan Fučík
| 12 min read | September 25, 2017
Receipt lottery Tax & Accounting

On October 1 st the receipt lottery called “Účtenkovka” in Czech is being launched. The idea to create the lottery came from the Ministry of Finance;...

3 min read | September 18, 2017
South-bohemian village wins dispute for 3.000 with the state Tax Audit

On January 1 st , 2014, statutory measure of the Senate No. 340/2013 Sb. On Real Estate Acquisition Tax came into force substituting the previous legal...

8 min read | September 14, 2017
Taxation of Professional Athletes – New Judgement Tax Audit

In the June issue of our newsletter we have published an article about taxation of professional athletes which focused mainly on the question whether...

6 min read | September 14, 2017
Tax eligibility of expenditure on promotional events Tax & Accounting

When you say promotional events, people will most frequently recall some event, where a company presents itself, its products or services with the aim of...

Petra Vaněčková
| 11 min read | August 31, 2017
Load more