Tax & Legal Update
Czech legislation has taken first step towards self-driving cars
Since the beginning of this year, it has been possible to use vehicles with conditional driving automation on selected sections of Czech roads. According to the international SAE scale, this is the first level at which a vehicle can drive itself…
Claiming VAT deduction in previous taxable period via additional VAT return?
The Coordination Committee of the Chamber of Tax Advisors and the General Financial Directorate (GFD) assessed whether it is possible to claim a VAT deduction in a previous period through an additional VAT return after receiving a tax document. The…
Setting roles in corporate structures: what are practical limits for concurrence of…
Correct setting of roles in a corporate structure is often challenging in practice, and the issue of concurrence of functions (offices) has been a long-standing one in the Czech legal environment. We therefore offer a brief and up-to-date overview…
SAC on taxation of biogas in biogas stations
The Supreme Administrative Court (SAC) heard a dispute over whether biogas produced and consumed in a biogas station should be subject to gas tax. The SAC ruled in the affirmative
Ukrainian employees in 2026: special long-term residence and new rules for…
Similar to last year, the government will invoke the application of Lex Ukraine and launch a process allowing temporary protection holders to register for special long-term residence. Furthermore, from 1 January 2026, new conditions for occupational…
GFD’s long-awaited information on application of VAT to immovable assets
The General Financial Directorate (GFD) has published information on the application of VAT to immovable assets from 1 July 2025. The methodology responds to last year's extensive amendment to the VAT Act and describes the key changes to the…
Pillar 2: latest OECD and EU developments
The OECD has issued a new package of measures (the Side-by-Side Package) containing five safe harbours that should simplify the global minimum tax rules. It is named after the safe harbour that will ensure the parallel functioning of the global…
CJEU: airlines must refund ticket prices including agent’s commission
Airlines’ options to avoid paying compensation to passengers are becoming even more limited. A recent CJEU ruling states that if a flight purchased through an agent authorised to sell tickets for a given airline is cancelled, passengers may claim a…
SAC on investments made based on parent company’s decision
The Supreme Administrative Court (SAC) has ruled on a case in which a company with a limited functional and risk profile suffered a loss due to a change in its production portfolio. The SAC confirmed the tax administrator's conclusions that the…
Supreme Court: bank transfer as evidence of debtor's consent to debt repayment by…
Under certain conditions, a third party may also settle (repay) a debt on a debtor’s behalf. The Supreme Court has dealt with the question of when a creditor may refuse such settlement. Refusal to accept repayment from a third party may have a…
CJEU’s advocate general on VAT treatment of transfer pricing adjustments
VAT implications of transfer pricing adjustments depend on what the adjustment concerns and how it is carried out, according to the opinion (C-603/24) of Advocate General of the CJEU, Juliane Kokott.