Case law
4 September 2019

PDPO can no longer fine public authorities and entities

In March of the current year, the Supreme Administrative Court confirmed a fine of CZK 500 000 imposed on the Ministry of Internal Affairs by the Personal Data Protection Office (PDPO) for breaching its duty to properly secure personal data. …

Case law
4 September 2019

VAT upon early termination of financial leases

Recent CJEU case law has confirmed that amounts charged upon the early termination of financial leases do not always have be viewed as supplies not subject to VAT. This applies even to payments previously defined in contracts as damage compensation,…

Case law
4 September 2019

SAC: Czech VAT regulation contrary to EU directive

The Ministry of Finance is preparing an amendment to the provision regulating the tax exemption of exports. The amendment will remove the precondition that goods must have been released to a relevant customs regime. Nonetheless, remaining unclear is…

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