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Many Member States currently levy a withholding tax on dividends on shareholdings and interest on bond holdings paid to investors living abroad in the case...
Proceedings I R 1/20 and I R 2/20, among others, are currently pending before the Federal Fiscal Court on the conformity of Sect. 11 of the German Investment...
Against a backdrop of high inflation and low growth, the first UK Budget for 18 months sees the Chancellor of the Exchequer, Jeremy Hunt, setting out the UK...
Under number D-59 the General Financial Directorate (“GFD”) issued a guidance on certain provisions of Act No. 586/1992 Coll., on Income Taxes (“ITA”)....
The 2022 amendment to the road tax, which we have already covered for example in our article HERE , has brought a large number of changes which have removed...
The Supreme Administrative Court (SAC) has issued a judgment annulling the decision of a regional court confirming additional tax assessment on grounds of...
On 22 December 2021, the European Commission presented its further proposals against tax evasion and the erosion of corporate taxpayers’ tax bases (BEPS 2.0...
On 27 October 2022, the Supreme Administrative Court (SAC) issued a judgment on the issue of the normal price in the case of cash pooling, including the tax...
On 2 December 2022, a “tax package” was published in the Collection of Laws under number 366/2022 Coll., which contains the following changes:
The Supreme Administrative Court (“SAC”) has dealt with a dispute in a cassation complaint between a legal entity (“the plaintiff”) and the Czech Social...
Deduction for support of research and development (hereinafter R&D) is an item deductible from the tax base in the sense of article 34(4) of the Income Tax...
As a preliminary question in the present proceedings, the CJEU considered a situation, where an employer rewarded his best performing employees by providing...
On 1 December 2022, the minutes of the meeting of the Coordination Committee with the Chamber of Tax Consultants of the Czech Republic (KDP CR) from 30...
The approved amendment to the VAT Act, which we have been continually informing about and which was published in the Collection of Laws on 2 December 2022...
At its meeting on 24 November 2022, the Senate approved a tax package that included a proposal for a Windfall Tax (tax on extraordinary profits) in the...
On 16 November 2022, the President signed the approved amendment to the Act on Administrative Cooperation in the Field of Taxes, which introduces a reporting...