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Amendment of the code of tax procedures Procedural advisory

Act No. 218/2025 Coll., amending certain acts in the area of tax administration and the competence of the Customs Administration of the Czech Republic,...

5 min read | July 22, 2025
The Grand Chamber of the SAC on the issue of the limitation period for tax assessment Procedural advisory

In a recent resolution No. 1 Afs 231/2022-44, the Grand Chamber of the Supreme Administrative Court (SAC) addressed the issue of the limitation period for...

6 min read | April 8, 2025
Evidence for advertising costs in the light of recent case law Corporate income tax

In previous years, we have informed you of the ever-tightening trend and increasing demands for evidence in proving tax deductible advertising costs (...

8 min read | November 18, 2024
SAC: Liability of members of elected bodies for tax debts of a legal entity Procedural advisory

We would like to inform you about an important judgment of the Supreme Administrative Court (SAC) No. 10 Afs 4/2024-38 of18 June 2024, which was published in...

7 min read | October 8, 2024
Information of the Financial Administration of the Czech Republic in connection with the natural disaster (floods and inundations) that hit the territory of the Czech Republic in September 2024 Procedural advisory

In connection with the recent floods that hit the territory of the Czech Republic, the Financial Administration (hereinafter also the “FA”) reacted to this...

4 min read | September 24, 2024
From case law: can the judgment of the Supreme Administrative Court be taken into account in previous tax periods? Procedural advisory

In June, the Supreme Administrative Court (“SAC”) dealt with a dispute concerning the reopening of proceedings for the assessment of a complainant’s personal...

Anna Beránková
| 4 min read | July 30, 2024
Interest on tax deduction Procedural advisory

In its recent judgment No. 8 Afs 274/2022-48 of 25 April 2024 in the case ČERNOHORSKÁ DEVELOPERSKÁ, the Supreme Administrative Court (SAC) ruled that the statutory rate of interest on the tax deduction corresponding to 2% + the CNB repo rate was in accordance with European law.

7 min read | June 18, 2024
New possibility of personal income tax accessories waiver due to failure to notify the fulfilment of the condition for tax exemption Procedural advisory

The General Financial Directorate (GFD), together with the Ministry of Finance, has addressed the negative effects of the current legal regulation on the...

4 min read | June 18, 2024
Beware of transferring data box access data to a third party Procedural advisory

In its recent judgment No. 4 Afs 274/2023-27 of 6 May 2024, the Supreme Administrative Court (hereinafter the “SAC”) commented on the consequences of...

5 min read | June 4, 2024
Does the tax authority have to follow established procedures for the benefit of the taxpayer, even if they are later found to be unlawful? Procedural advisory

In its judgment No. 1 Afs 10/2024-33 of 9 April 2024, the Supreme Administrative Court (hereinafter the “SAC”) decided on the issue of legitimate...

6 min read | May 21, 2024
Cancellation of payment by duty stamps Consolidation package

As of 1 January 2024, duty stamps used as a means of payment for court and administrative fees were abolished as part of the so-called consolidation package....

3 min read | January 30, 2024
SAC: Can the police hand over vehicle movement records to the tax authorities for tax administration purposes at their request? Procedural advisory

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 9 Afs 147/2020 – 87 of 14 December 2023.

9 min read | January 30, 2024
Data boxes: messages up to 100 MB and new attachment formats Procedural advisory

At the beginning of this year, an amendment to Decree No. 194/2009 Coll. on determining the details of the use and operation of the information system of...

3 min read | January 16, 2024
Conditions for conducting repeated tax audit if the previous local inquiry already had the nature of a tax audit Tax Audit

We would like to inform you about an interesting judgment of the Supreme Administrative Court (SAC) No. 2 Afs 170/2023 – 30 of 24 October 2023.

9 min read | November 21, 2023
Merciful summer for taxes – new functionality on the website mojedane.cz Tax Audit

The so-called merciful summer for taxes and insurance, which we already informed you about , runs until 30 November 2023. It can be used to apply for a...

2 min read | September 26, 2023
The Supreme Administrative Court (SAC) on the issue of reopening proceedings that have been finally terminated, based on information obtained from an international request, for the results of which the tax administrator did not wait. Procedural advisory

We would like to draw your attention to an interesting judgment of the Supreme Administrative Court (SAC) No. 8 Afs 78/2022 - 39 of 31 August 2023.

6 min read | September 26, 2023
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