Tax & Legal Update
Setting up a group’s whistleblowing system correctly
For some entities, the Act on the Protection of Whistleblowers entered into effect on 1 August this year. However, its wording still raises questions so far not answered, not even by the methodological guidance of the Ministry of Justice. One of the…
CJEU issues another judgment on fixed establishments for VAT purposes
The Court of Justice of the European Union (CJEU) has held that where a customer receives services based on an exclusive contract for the provision of services in a state other than the state in which their business is located, the resources of the…
Czech Republic opening up to digital nomads
On 1 July 2023, the government launched Digital Nomad, its new economic migration programme. The programme is intended to facilitate the stay of IT professionals and their family members from selected countries in the Czech Republic.
Proving management services and legitimate expectations
In August, the Supreme Administrative Court closed a case concerning the tax deductibility of management services. It explained in detail the taxpayer's obligations when proving services and what the taxpayer can reasonably expect with respect to…
VAT in Digital Age (ViDA): digital reporting and e-invoicing
The draft ViDA Directive modernises the indirect tax system across the European Union, aiming to increase EU tax revenues, digitalise reporting, defend against tax fraud more effectively, and move towards a definitive VAT system that will view cross…
DSA not just for big players
From 25 August 2023, large companies such as Google, Facebook, and LinkedIn must comply with new rules for handling illegal content and using targeted advertising. The rules are part of the EU's Digital Services Regulation known as the Digital…
GFD extends range of goods donations subject to VAT on minimum value
The General Financial Directorate (GFD) has issued its long-awaited Information on the Application of VAT on Gratuitous Supplies of Goods. It will now be possible to donate perishable food and non-food goods with a minimum expiry date under more…
Single environmental opinion: small step towards more straightforward construction…
The permitting of projects under environmental regulations will soon be easier, which may also accelerate construction proceedings. These changes will come about through a single environmental opinion (jednotné enviromentální stanovisko, or JES).
How to receive a grant to build research and innovation infrastructure?
Are you planning to build development infrastructure that can be shared with other businesses or universities? Then you may be interested in Call I of the Infrastructure Services programme under the OP TAC announced by the Ministry of Industry and…