Tax & Legal Update

New case law on proving direct link between expense and income

Recent case law has again confirmed how difficult it can be to apply a special provision of the Income Tax Act allowing non-deductible expenses to be considered deductible up to the amount of the related income or income to be considered non-taxable…

Anti-trust office wants access to location data

The Office for the Protection of Competition is proposing several changes to competition law that would significantly strengthen its powers in detecting and punishing cartel agreements. Access to telephone location data, random and preventive…

Tax labyrinth of employee benefits - most discussed topics

Below, we summarise the problematic areas discussed during our January seminar focused on employee benefits and meals from 1 January 2024. Most questions were related to topics causing difficulties for employers in practice.

Principles of tax administration: free evaluation of evidence and legitimate…

Tax proceedings usually involve a large amount of evidence: some is provided by the taxpayer, other by the tax authority. It is on the tax authority to assess the evidence and evaluate its relevance and significance. But can it do so in an arbitrary…

SAC on actual supplier of gas on virtual trading point

The Supreme Administrative Court (SAC) has dealt with a case of determining a gas supplier when trading in this commodity on a virtual trading point in Germany. The SAC confirmed that the supplier was the person that declared themselves as the…

Constitutional Court on concurrence of executive service agreement and employment…

The Constitutional Court confirmed that a management contract should be treated as an amendment to an executive service agreement subject to approval by the general meeting. If not approved, a usual remuneration shall be payable for the performance…

SAC’s landmark verdict on deadline for assessing tax

The extended chamber of the Supreme Administrative Court (SAC) has dealt with the conflict between the new and old legal regulation of tax assessment deadlines. The SAC opposes existing case law according to which the 10-year time limit for tax…

New call under TRANSPORT 2030 programme

The Technology Agency of the Czech Republic has announced the preliminary parameters of the second call for proposals under the Transport 2030 programme. You can get support for applied research and innovation in transport.

SAC on simultaneous technical improvement and repair of real property

In the tax administrator’s opinion, a company carrying out extensive structural modifications to a real property should treat all the work collectively as a technical improvement, and not part of it as repairs. The Supreme Administrative Court …

News in Brief, February 2024

Last month’s tax and legal news in a few sentences.