Tax & Legal Update
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…
New opportunity for Czech taxpayers to decrease VAT on unpaid receivables?
At the end of last year, the Court of Justice of the European Union issued a judgment in the Italian Enzo Di Maura case (C 246/16), which involved a VAT refund relating to unpaid receivables from debtors subject to bankruptcy or insolvency…
SAC: lapse period must be examined for securing orders as well
The Supreme Administrative Court (SAC) dealt with the question whether the lapse of the deadline for the assessment of tax renders it also impossible to issue orders to secure tax, and whether the tax administrator even has to examine this. The…
SAC on international requests for cooperation and time limits for tax assessment
Effective 1 January 2014, pending international requests for cooperation extend the period for which a tax may be assessed by the tax administrator. The SAC has now dealt with the interpretation of the effect of this regulation in terms of time: Do…
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…
An end to statutory representative and proxy-holder acting jointly
A proxy-holder acting jointly with a statutory representative: is this what is recorded in your company’s entry in the Commercial Register? If so, you have a problem, as indicated by a recent Supreme Court decision, responding to the inconsistent…
MOSS: the future of e-commerce?
At its December session, ECOFIN adopted new VAT rules that should make things easier for e-commerce businesses.
EU responds to challenges of profit taxation in digital economy
On 5 November 2018, ECOFIN adopted conclusions summarised in the document titled “Responding to the challenges of taxation of profits of the digital economy”. They are aimed at defining a common EU approach to the issue, in view of the expected…
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…
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…
Will some investment funds lose their tax advantage?
In December, the Senate submitted to the Chamber of Deputies its own draft amendment to the Income Tax Act designed to narrow the definition of basic investment funds.