Tax & Legal Update
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…
New block exemptions for R&D and specialisation agreements in force since July
The European Commission has adopted revised horizontal block exemption regulations for research and development (R&D) and specialisation agreements, including related interpretation guidelines. The aim is not only to remove some ambiguities but also…
Can lessees claim deduction of import VAT?
The VAT Committee again considered the possibility for lessees to deduct import VAT if the lessee is also the person liable to pay import VAT. It reiterated that to exercise the right to deduct, it is necessary for the taxable person to have…
Ambitious customs legislation amendment coming soon
The most ambitious amendment to customs legislation since 1968 is heading to the MEPs. Prepared by the European Commission, it aims for EU customs to make full use of electronic data, and to significantly simplify customs procedures.