Tax & Legal Update
VAT treatment of unauthorised electricity consumption
In Case C-677/21 Fluvius Antwerpen, the Court of Justice of the European Union (CJEU) ruled on whether a supply of electricity that is unvoluntary and a result of a third party’s unlawful conduct constitutes a taxable supply of electricity carried…
Informal communication with the tax administrator
Does the tax administrator write you emails? Do they call you? Although the Tax Procedure Code only regulates formal methods of communication (data box, letter mail, etc.), emails and phone calls are not uncommon, offering a flexible and faster way…
Amendment to Labour Code changes rules for scheduling shifts
Following a recent judgment of the Court of Justice of the European Union (CJEU), Czech lawmakers have decided to modify the rules on providing weekly rest to employees when scheduling shifts: the CJEU deduced that daily rest is not part of the…
Major changes to Foreigners’ Residence Act
Apart from implementing the EU Blue Card Directive into Czech law, the amendment to the Act on the Residence of Foreign Nationals introduces other fundamental changes from 1 July 2023.
New GBER public aid rules in force since July
At the end of June, the European Commission officially issued an amendment to the GBER, aiming to simplify and streamline the provision of aid for the EU's green and digital transition. Below, we summarise the most important changes.
SAC sides with labour inspectorate on simpler checks of illegal outsourcing
Disguised employment mediation, i.e., the renting of labour without a labour agency licence, is the most frequent labour-law offence of recent times. It is relatively new, and both parties involved – the ‘pseudo’ agency and the customer using the…
UK to require travel authorisation for EU citizens
Following Brexit in 2021, the United Kingdom became a third country and no longer benefits from the free movement of persons and services within the European Union. So far, the withdrawal agreement has allowed visa-free travel for Czech citizens…
What will the consolidation package entail? Updates and clarifications
The governing coalition has introduced several legislative changes with which it intends to increase state budget revenues. Below, we aim to update and clarify information on the imminent regulations resulting from the material approved by the…
What you can learn by inspecting your tax file
The financial administration knows more about you than you think. For each taxpayer, the tax administrator keeps a file in which various documents are kept. Below, we summarise what you can find in your tax file and how to access it.
Simplifying rules for payment of insurance premiums for cross-border workers at home…
To avoid discrimination against cross-border workers, the European Commission has introduced a framework agreement that allows working from home (teleworking) from abroad to a larger extent without employers having to register and pay insurance…
Capping energy prices: what not to forget in July
Another deadline for the evaluation and submission of reports on the assessment of excess financial benefits for the entire half of 2023 for large enterprises is approaching. The report for the January to June period must be submitted by 31 July…
SAC: Social events for clients not tax deductible
A company organised a meeting with clients to celebrate the anniversary of its foundation, with an accompanying programme titled "20 years – client event – social gathering – the priority is to relax, enjoy and try interesting activities". The…