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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...
Although the year 2017 does not bring any major changes in terms of the real estate tax, entrepreneurs should keep their eyes open anyway.
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...
An old dispute between the Appellate Financial Directorate and Czech Radio is nearing its unravelment. The Supreme Administrative Court in Brno has received...
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...
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...
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...
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...