GT News

In April this year, we drew your attention to the opinion of the Advocate General of the Court of Justice of the European Union in Case C-726/23 and to the...

If you paid local VAT on goods or services bought in an EU country in 2024, and if you used these supplies for your business, you can claim a VAT refund.

In light of the recently published opinion of the Advocate General of the CJEU in Case C-726/23, we are revisiting the issue of the VAT treatment of profit...

The Czech Ministry of Finance has prepared an extensive amendment to the VAT Act with expected effect from 1 January 2025 (some points later). On 30 October...

As we informed you earlier this year (link here ), the Ministry of Finance has prepared an extensive amendment to the VAT Act with expected effect from 1...

Are you considering creating a VAT group (or changing it) to be registered from January 2025? The main advantage of a VAT group is that its members do not...

If you paid local VAT on goods or services bought in an EU country in 2023 and you use such supplies for your business, you can claim a refund. Most often...

With effect from 1 January 2024, there is a restriction on the deduction of VAT on the purchase of passenger cars, specifically for passenger cars of...

We would like to draw your attention to an important judgment of the Supreme Administrative Court (“SAC”) 4 Afs 64/2023-44, which dealt with the assessment...

The Ministry of Finance has prepared and circulated for comments a draft amendment to the VAT Act, which is expected to take effect on 1 January 2025. After...

Does the landlord’s payment to the tenant for the transferred technical improvement at the end of the lease, which the tenant arranged and depreciated,...

With the autumn approaching, there are two important VAT deadlines – for VAT refunds and the creation or change of a VAT group.

On 1 August 2023, the General Financial Directorate issued new and general information on free-of-charge supplies of goods, which replaces the previously...

We would like to draw your attention to the recent judgment of the Court of Justice of the EU C-282/22, where the Court considered the preliminary question...

Last August, we drew your attention to a judgment of the Supreme Administrative Court (9 Afs 147/2000 – 34), which upheld the use of camera recordings of...

Similarly to the recent issue for providers of transport services, the General Financial Directorate has now issued Information on the tax assessment of the...