Case law
16 February 2018

Discriminatory severance pay

According to the Supreme Court, a collective bargaining agreement’s provision making the payment of severance pay above the statutory amount conditional upon an employee not yet being entitled to old-age pension is contrary to law.

Event invitation

Finance Forum 2018

2 March 2018 | 9:00
Erbia Congress, Hvězdova 1716/2b, Prague

Traditional KPMG conference on the trends in finance.

Taxes
16 February 2018

Information duty towards tax administrators extended again

Right after New Year’s Day, the government submitted to the Chamber of Deputies an amendment to the Tax Procedure Code, significantly expanding the extent of information that the tax authority may request from third parties. The extended information…

Case law
16 February 2018

Delivery of goods or provision of services?

Late last year, the Supreme Administrative Court (SAC) ruled in case 3 Afs 96/2016, dealing with whether a transaction should be viewed as a delivery of goods or a provision of a service; this had an effect on the correct VAT treatment.

Legal
16 February 2018

New insurance distribution

A new Czech law transposing the EU Insurance Distribution Directive into our legal system will be adopted at the last moment. It should primarily enhance the transparency of intermediaries and the protection of consumers.

Case law
16 February 2018

Interest on interest according to SAC? Yes, sometimes

The Supreme Administrative Court (SAC) has recently dealt twice with the possibility of awarding a taxpayer interest on the interest that the tax administrator refused to award and pay for a long time. It is for sure good to know that this…

Case law
16 February 2018

SAC: tax inspections can be initiated by any tax authority

The 2016 amendment to the Act on the Financial Administration gave tax authorities country-wide jurisdiction in two areas: the fact-finding activity in tax administration, and the scrutiny procedures by the tax authorities, including tax inspections.

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