Tax & Legal Update
SAC: no delivery on weekends and holidays, not even by fiction
The Supreme Administrative Court (SAC) has ruled on an age-old dispute: the fiction of delivery to a data box can only occur on a working day. Therefore, if the 10-day period from the date of delivery of a message to the data box elapses on a…
CJEU limits processing air passengers’ personal data
The beginning of the summer holidays was marked by the Court of Justice of the EU (CJEU) ruling concerning air travel, passengers' personal data, and prevention of terrorism. The CJEU primarily addressed the validity of the Passenger Name Record …
SAC clearly interprets Svarc system in context of contracts for work concluded…
The Supreme Administrative Court recently issued another judgment concerning Svarc system and disguised employment mediation. In the court’s opinion, to assess whether there is a relationship of (an employer’s) superordination and (an employee's)…
Subsidies to support digitisation
On 9 June 2022, the Ministry of Industry and Trade announced the first calls for support for enterprise digitisation from the National Recovery Plan. Support in the form of subsidies for the purchase and implementation of advanced digital…
Tax priorities of the Czech EU Presidency
During the Czech Presidency, the EU Council will have to deal with several tax regulations that are in various stages of preparation or approval.
SAC held issue of one-crown bonds abuse of law
In its recent judgment, the Supreme Administrative Court (SAC) dealt with the issue of one-crown bonds that effectively redirected a portion of funds from a cash pooling structure to one-crown bonds with long-term maturity. The court ruled that the…
How to extend the deadline for filing a tax return beyond the regular deadline?
The basic deadlines for filing income tax returns for the 2021 calendar year already passed on 1 April or 2 May, where the three-month or four-month deadline for electronic filing is concerned, respectively. The final statutory six-month deadline,…
Questions surrounding VAT treatment of promotional events
In its recent judgement (No. 10 Afs 179/2020-56) the Supreme Administrative Court (SAC) concluded that a company that organised a promotional event was not entitled to the refund of input VAT on subcontracted supplies. According to the court, these…
CJEU's surprising conclusion on VAT rate for elevator repairs
The Court of Justice of the EU has ruled on the VAT rate for renovation and repairs of elevators in residential buildings and has also dealt with the VAT rate for the regular maintenance of elevators. In both cases, the conclusions are rather…
CJEU: implementation of concentration requiring clearance by competition authority…
In its recent judgment in case T-609/19, the General Court of the Court of Justice of the EU (CJEU) emphasised the need to distinguish between concentration and implementation of a concentration. This means that the implementation of a concentration…
SAC: intermediary services abroad must be proven as well
In a number of countries, trading is virtually impossible without a local intermediary. In its recent judgment (8 Afs 315/2019), the Supreme Administrative Court (SAC) dealt with the burden of proof regarding intermediation of sale of goods in China…