Tax & Legal Update
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.
Discriminatory severance pay
According to the Supreme Court, a collective bargaining agreement’s provision making the payment of severance pay above the statutory amount conditional upon an employee not yet being entitled to old-age pension is contrary to law.
Better times ahead for cross-border trading taxpayers?
The Supreme Administrative Court has recently stood up for a taxpayer who effected a supply of goods to another member state, i.e. a transaction exempt from VAT with entitlement to deduction. The crucial point of the dispute was the taxpayer’s good…
Schrems versus Facebook, take two
Maximilian Schrems, an Austrian citizen, has become known in connection with the CJEU’s ruling annulling the Commission’s decision that declared the USA a safe country to transfer personal data from the EU (‘Safe Harbour’). Now the Court of Justice…
Interest on interest according to SAC? Yes, sometimes
The Supreme Administrative Court (SAC) has recently dealt twice with the possibility of awarding a taxpayer interest on the interest that the tax administrator refused to award and pay for a long time. It is for sure good to know that this…