Tax & Legal Update
Cameras or privacy?
The monitoring of premises by CCTV cameras is common enough nowadays. Usually, the reason for installing them is the protection of property against theft or vandalism. Yet, as the European Court of Human Rights emphasised in its recent judgment, we…
Exemption from withholding tax on interest and royalties may be applied…
The Supreme Administrative Court held that the exemption of interest or royalties from withholding tax may be applied retrospectively for up to two years from filing the application for exemption with the tax authority.
New rules of liability for unpaid VAT according to SAC
The Supreme Administrative Court has specified the conditions of a supply recipient’s liability for VAT unpaid by the supplier: a payment to a foreign account cannot automatically give rise to liability.
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 …
EU Court of Justice rules in Deister Holding and Juhler Holding cases
At the end of 2017, the Court of Justice of the European Union (CJEU) issued a long-awaited judgment in the joined cases Deister Holding and Juhler Holding, concerning the application of the EU Parent-Subsidiary Directive and involving a dispute…
Virtual currencies – a risk-free chance to get rich?
Are you planning to invest in virtual currencies? Beware: according to EU regulatory bodies, trading in bitcoins and other similar units entails more risks than one would expect.
Truckers’ fight for minimum wage heats up
For years, EU regulations guarantee the rights of posted workers to the working conditions applicable in the country of the posting, if such conditions are more advantageous. This rule also covers remuneration. Until recently however, the protection…
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…
Self-employed entitled to paid annual leave?
The Court of Justice of the EU provided a positive answer to a question raised by British courts whether self-employed persons are entitled to paid annual leave similarly as employees where their relationship in fact fulfils the criteria of…
SAC: tax inspections can be initiated by any tax authority
The 2016 amendment to the Act on the Financial Administration gave tax authorities country-wide jurisdiction in two areas: the fact-finding activity in tax administration, and the scrutiny procedures by the tax authorities, including tax inspections.
Delivery of goods or provision of services?
Late last year, the Supreme Administrative Court (SAC) ruled in case 3 Afs 96/2016, dealing with whether a transaction should be viewed as a delivery of goods or a provision of a service; this had an effect on the correct VAT treatment.