Filter insights by:

Filters applied:

Showing 16 of 43 content results

Interest on unjustified conduct of the Tax Administrator Tax Audit

If, contrary to the law, the Tax Administrator delays assessing interest on unjustified conduct, the taxpayer is entitled to further interest on these...

Ivan Fučík
| 6 min read | October 18, 2021
Natural inventory decline and setting its norms or when is it a tax cost? Accounting and economic advisory

Natural inventory decline represents an inventory difference, which has its specifics that we will discuss in the following paragraph.

Ivan Fučík
| 9 min read | July 30, 2021
Transfer pricing - new communication Guidance D34 Transfer pricing

At the end of May this year, the Ministry of Finance issued the new Guidance D - 34 concerning transfer pricing. According to the authors, “the Guidance was...

Ivan Fučík
| 6 min read | July 25, 2019
It is possible to decide about distribution of profit until the end of the following accounting period Audit

“The 27th panel of the Supreme Court (hereinafter SC) consisting of chairperson Filip Cileček and the judges Marek Doležal and Petr Šuk, explained in a...

Ivan Fučík
| 6 min read | April 23, 2019
Preclusion or statute of limitation in tax law, or when will your tax liability be precluded? Tax Audit

There are many terms in legal theory, which intersect to a certain extent in legal practice, and yet diametrically different legal effects are connected to...

Ivan Fučík
| 9 min read | January 11, 2019
Abuse of rights concerning tax Tax Audit

Our tax legislation and the Tax Code do not currently explicitly provide a generic regulation for the abuse of rights, or else a generic regulation for the...

Ivan Fučík
| 6 min read | October 22, 2018
Would you like to donate real estate that you use for business to your children? Continuation, this time from the perspective of VAT. Tax & Accounting

In the previous article, we tried to point out possible risks when donating real estate you use for business to your children. In this article, we will focus...

Ivan Fučík
| 6 min read | May 31, 2018
Would you like to donate real estate that you use for business to your children? Well, the, be CAREFUL about TAXES. Tax & Accounting

As of 1 January 2014, the act on inheritance, gift, and real estate transfer tax was repealed. Since then, it has become a common idea that things donated to...

Ivan Fučík
| 5 min read | May 17, 2018
Tax Administration – Tax Code Tax Audit

The Tax Code consists of procedural rules regulating the rights and obligations of tax subjects, third parties, as well as the methods and practice of tax...

Ivan Fučík
| 5 min read | May 2, 2018
Does the financial administration decide in agreement with the case-law of administrative courts? Tax Audit

Introduction

Ivan Fučík
| 7 min read | May 2, 2018
Culling tax advisors, advocates and auditors – more of the story Tax Audit

What are we talking about? Confidentiality of advocates, tax advisors and auditors who provide consulting services to their clients. Governments (not only...

Ivan Fučík
| 7 min read | May 2, 2018
Is the activity of an executive head an independent economic activity? Tax Audit

The Supreme Administrative Court (hereinafter SAC) dealt with this issue in its judgment file no. 2 Afs 100/2016, from 22 November 2016 , examining, if a...

Ivan Fučík
| 11 min read | April 19, 2018
The duty of joint stock companies to publish data on their own website Tax & Accounting

As of January 1, 2014, act no 90/2012, on business corporations (hereinafter BCA) entered into force, replacing act no. 513/1991 Sb., the Commercial Code,...

Ivan Fučík
| 7 min read | March 21, 2018
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
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
A T A D – Anti Tax Avoidance Directive International Taxes Advisory

Fighting base erosion and profit shifting, European Commission issued a directive which implements the conclusions of the OECD BEPS initiative (Base Erosion...

Ivan Fučík
| 4 min read | April 7, 2017
Load more