Taxes
17 January 2018

Opportunity to obtain aid from public resources in 2018

Numerous businesses use various forms of public support to finance their investments. New financing opportunities for 2018 have already been announced or are currently under preparation. Utilised most commonly are investment incentives, subsidies…

Case law
17 January 2018

CJEU: Uber indeed a transport company

Uber’s activities should be regarded as transport activities and not as the mere mediation of services, according to the Court of Justice of the European Union (CJEU) and the opinion of the Advocate General. Uber should thus be considered a company…

Taxes
17 January 2018

News in international tax cooperation

We have seen many changes in international tax cooperation in recent years, especially in the area of multilateral instruments. 2017 introduced a few novelties in bilateral double taxation treaties. An overview of the changes in these treaties…

World news
17 January 2018

SAC: VAT cannot be levied twice on the same transaction

The Supreme Administrative Court (SAC) granted many VAT payers’ Christmas wishes by its favourable ruling regarding the fight against tax fraud. In the FAU case, attracting considerable media attention, the court said no to the concurrence of…

Legal
17 January 2018

EU to liberate non-personal data?

Recently, much attention has been paid to the new EU General Data Protection Regulation (GDPR) that provides for the protection and free movement of personal data. The European Commission has now passed a proposal for a directly applicable…

Taxes
17 January 2018

Amendments to GFD’s information effective from January

The General Financial Directorate (GFD) announced that the existing approach to the waiver of penalties for the failure to file VAT ledger statements will also be applied in 2018 and that the unreliable payer concept criteria will be extended…

Taxes
13 December 2017

Binding rulings for permanent establishments

From 1 January 2018, taxpayers may ask tax administrators for binding rulings on the manner of determining the tax base of a permanent establishment (or a registered branch of a foreign entity) located in the Czech Republic.

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