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Group restructurings—encompassing changes in business character, the nature of transactions, or the roles and status of entities within a multinational...
The Supreme Administrative Court (SAC) addressed a dispute between a Czech automotive company and the tax authority regarding an additional income tax...
Last year, we informed you about the conclusions of the CJEU in Case C-726/23 (Acromet Towercranes), where the Court considered an additional payment by a...
At the end of 2025, the Ministry of Finance of the Slovak Republic issued a new Guideline on determining the content of transfer pricing documentation (No....
In its judgment 3 Afs 23/2024–60 of 29 October 2025, the Supreme Administrative Court (SAC) confirmed that Section 23(7) of the Income Tax Act also applies...
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...
There is frequent discussion within the EU as to whether distributors’ remuneration, which is typically expressed as a margin on sales, also includes license...
In judgment 1 Afs 2/2025-54, the Supreme Administrative Court (SAC) addressed the question whether the cost of materials should be included in the cost base...
Given the fact that many Czech tax entities have their parent companies or other related parties in Germany, we would like to draw your attention to the...
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...
In its judgment No 7 Afs 31/2024-27, the Supreme Administrative Court (SAC) dealt in detail with the question of the correctness of the determination of the...
With the deadline for filing tax returns approaching, it is important to recall the case law of the Supreme Administrative Court (SAC) in the area of...
On 16 May 2023, the Supreme Administrative Court ruled on the tax deductibility of consultancy costs provided to a company by companies that are part of an...
Due to the large number of relationships and transactions between Czech and Slovak tax entities, we provide basic information on the amended transfer pricing...
In a recent judgment, the Regional Court in Brno dealt with a dispute between a taxpayer and the tax administration regarding the choice of a profitability...
We would like to inform you of the potential implications of a price regulation [1] of the of the ministry of healthcare, which came into force at the...