Taxes
18 April 2018

Changes in investment incentives

Investors will most likely have to deal with a new system of investment incentives from spring 2019, as significant amendments to legislation regulating investment incentives are under way.

World news
18 April 2018

Tax planning may be subject to reporting duty

In mid-March, the ECOFIN Council reached political agreement on the rules requiring intermediaries (tax advisors, attorneys, other advisors) or taxpayers to disclose information on potentially aggressive cross-border tax planning arrangements. This…

World news
18 April 2018

New digital economy taxation rules

In March, the European Commission issued two draft directives on the digital economy: the first one proposes to introduce a tax on digital services; the second one the concept of a virtual permanent establishment.

Case law
18 April 2018

Limits of tax sanctions for Švarc system

In recent years the Supreme Administrative Court has repeatedly ruled in favour of a stricter tax treatment of income from activities carried out by self-employed persons within a Švarc system. However, in its decision of February 2018 the court…

Case law
15 March 2018

SAC sets limits to fighting VAT fraud

Where a supply has been affected by VAT fraud, the tax administration demands almost investigative checks of suppliers to maintain the entitlement for VAT deduction; and this may happen at any point in the chain. The Supreme Administrative Court …

Taxes
15 March 2018

Fourth public tender under Epsilon programme announced

Through the Technology Agency of the Czech Republic (TACR), businesses may apply for support to applied research and experimental development under the Epsilon programme. On 28 February 2018, the fourth public tender was announced, focusing on…

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