Tax & Legal Update
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.
Ammunition has its own law. What should licensed companies not underestimate?
A new law on ammunition came into effect at the beginning of the year. In addition to the legal definition of ammunition, the new regulation introduces a number of changes in compliance, internal processes, security, and record keeping. Some of the…
GFD’s information on claiming VAT deductions
In connection with the amendment to the VAT Act, at the turn of the year the General Financial Directorate (GFD) issued its Information on Changes in Claiming VAT Deductions from 1 January 2025, which explains how to claim partial VAT deductions and…
EU General Court on application of simplification measure to triangular transaction…
The judgment of the General Court of the EU in the MS Ključarovci case (T-646/24) provides a more precise interpretation of the conditions for applying the simplification for triangular transactions under Article 141 of the VAT Directive. The…
Subsidies to purchase electric trucks
The State Environmental Fund has announced a call for proposals under the Modernisation Fund (ModF – TRANSCom No. 2/2025), in which road freight transport operators can obtain subsidies for the purchase of electric trucks. The call reflects the…
TACR’s 13th call under TREND: changes to its sub-programme
The Technology Agency of the Czech Republic (TACR) has announced the preliminary parameters of the 13th call in the TREND programme. Instead of the previously promised call in sub-programme 1, a call will now be announced in sub-programme 2.
SAC’s strict view on ‘Svarc’ system in Rohlik.cz case
The Supreme Administrative Court (SAC) has ruled that the couriers of online supermarket Rohlik.cz had been illegally working under the ‘Svarc’ system. It thus confirmed the decision of the lower courts, and the company must pay a fine of CZK 2.5…
Most common equal treatment violations by employers
With the arrival of the new year, we are getting closer to the transposition of the EU Pay Transparency Directive, which will bring a whole range of new obligations for employers, such as the development of a detailed wage policy, providing detailed…
Working without valid visa may lead to deportation
A recent case heard by the Regional Court in Ostrava clearly shows that the rules for employing foreigners apply to everyone without exception, be they a factory worker or manager. Free access to the labour market does not mean an exemption from the…
News in CBAM from 2026
The transitional period for the EU Carbon Border Adjustment Mechanism (CBAM) ended in 2025, and the mechanism became fully operational on 1 January 2026. What new obligations arise, and when will the mechanism be extended?
Accounting bill and related tax changes awaiting discussion by new deputies
The outgoing government approved a new accounting bill and its accompanying law, with proposed effectiveness from 2028. It will now depend on how the new chamber of deputies approaches the proposed legislation: if the deputies decide to pass it, all…