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Amendment to the government regulation on investment incentives for strategic investment projects Advisory

In September, we informed you about the government proposal to amend the government regulation on investment incentives for strategic investments. In the...

Petr Němec
| 3 min read | December 21, 2021
Lump sum tax in the year 2022 Tax & Accounting

Sole traders in the flat-rate regime will newly need to pay higher income tax advances from 2022. One merged monthly payment will include, as before, the...

Roman Burnus
Marek Toráč
| 3 min read | December 14, 2021
The Extended Chamber of the Supreme Administrative Court will consider the deadline for filing a supplementary tax return for lower tax Tax Audit

According to article 141 paragraph 1 of Act No. 280/2009 Coll., Code of Tax Procedures, as amended, the tax subject is obliged to file additional tax return...

4 min read | December 14, 2021
CJEU rejects non-recognition of entitlement to deduction for costly advertising Tax & Accounting

We would like to draw your attention to an interesting, and for many companies certainly very positive, decision of the Court of Justice of the EU in case...

3 min read | December 14, 2021
SAC: Can the income from the sale of a cooperative apartment be exempted from tax? Tax Audit

In its judgment 2 Afs 211/2020-29 of 04 November 2021, The Supreme Administrative Court (“SAC”) considered a dispute between the Tax Office for the...

Roman Burnus
Marek Toráč
| 6 min read | November 30, 2021
Discontinuation of the older version of the tax portal and support for TLS 1.0 and 1.1 encryption protocols Tax Audit

According to information published on the website of the Financial Administration, the older version of the tax portal at https://adisspr.mfcr.cz will be...

3 min read | November 30, 2021
Login with eidentity.cz changes its name, functionality remains unchanged Tax Audit

From 1 December 2021, there will be a change in the name of the National Identification and Authentication (NIA) login. The existing eidentita.cz portal will...

2 min read | November 29, 2021
Federal Financial Court comments on the setting of transfer prices for intra-group financing Transfer pricing

As we pointed out at the seminar on tax news and developments, in the transfer pricing area, the perception and concept of intra-group financing rules have...

Jiří Jakoubek
| 3 min read | November 29, 2021
Tax plans of the new government Tax Audit

On Monday 8 November 2021, the coalition agreement was signed in the Chamber of Deputies. The chairmen of the coalition parties SPOLU and the Pirates and...

5 min read | November 24, 2021
Permission to acquire electricity without tax: Are foreign traders obliged to set up a spin-off enterprise? Tax & Accounting

The Supreme Administrative Court ruled that foreign persons from other EU Member States applying for a permit to acquire electricity tax-free do not have to...

3 min read | November 16, 2021
Verification of compensation bonuses Tax & Accounting

Since the beginning of the pandemic, the Financial Administration has registered approximately 2.7 million applications for a compensation bonus, on the...

3 min read | November 8, 2021
Uncertainties in the transition from flat-rate tax back to flat-rate expenses Taxation of expats

The Coordination Committee of Tax Advisors and the General Financial Directorate ("GFD") discussed the issue of flat-rate tax at their last meeting in post...

Roman Burnus
Marek Toráč
| 5 min read | November 4, 2021
SAC: Waiver of a penalty relating to additional tax assessed on account of the denial of the entitlement to deduct VAT due to the taxpayer's participation in tax fraud Tax Audit

In this article we focus on current case-law of the Supreme Administrative Court (hereinafter “SAC”) relating to waiver of penalty under the stipulation of...

11 min read | November 2, 2021
Tax deductibility of advertising costs in the light of recent judgments of the Supreme Administrative Court Tax & Accounting

Recently, more and more judgments of the Supreme Administrative Court (SAC) have appeared, relating to the tax deductibility of advertising and its proof....

12 min read | October 28, 2021
Temporary waiver of VAT on gas and electricity in November and December 2021 Tax & Accounting

With her decision from 20 October 2021, the current finance minister waives the duty to return and pay VAT:

4 min read | October 21, 2021
Changes in Intrastat returns from 1 January 2022 Audit

Based on implementation of Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics,...

3 min read | October 19, 2021
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