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Amendment of the code of tax procedures
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,...
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Procedural advisory
Procedural advisory
The Grand Chamber of the SAC on the issue of the limitation period for tax assessment
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...
Corporate income tax
Evidence for advertising costs in the light of recent case law
In previous years, we have informed you of the ever-tightening trend and increasing demands for evidence in proving tax deductible advertising costs (...
Procedural advisory
SAC: Liability of members of elected bodies for tax debts of a legal entity
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...
Procedural advisory
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
In connection with the recent floods that hit the territory of the Czech Republic, the Financial Administration (hereinafter also the “FA”) reacted to this...
Procedural advisory
From case law: can the judgment of the Supreme Administrative Court be taken into account in previous tax periods?
In June, the Supreme Administrative Court (“SAC”) dealt with a dispute concerning the reopening of proceedings for the assessment of a complainant’s personal...
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4 min read
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July 30, 2024
Procedural advisory
Interest on tax deduction
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.
Procedural advisory
New possibility of personal income tax accessories waiver due to failure to notify the fulfilment of the condition for tax exemption
The General Financial Directorate (GFD), together with the Ministry of Finance, has addressed the negative effects of the current legal regulation on the...
Procedural advisory
Beware of transferring data box access data to a third party
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...
Procedural advisory
Does the tax authority have to follow established procedures for the benefit of the taxpayer, even if they are later found to be unlawful?
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...
