Tax & Legal Update
Development in administrative practice for fuel cards
The VAT treatment of fuel cards is a closely watched topic. Although the cards are frequently used by vehicle operators to refuel, the VAT Act does not offer any detailed guidance on the correct application of the tax: the VAT treatment of these…
Interest on retained excess VAT deductions: SAC clarifies practice
In its current judgment, the Supreme Administrative Court (SAC) revisited the topic of interest on retained excess VAT deductions. This time, the court declared unlawful the practice whereby as of 1 July 2017 the tax administrator reduced the…
Recognition of Ukrainian qualifications still difficult
The European Commission has issued recommendations to member states to simplify the administrative procedure and ensure a speedy recognition of the professional qualifications of Ukrainians seeking refuge in the EU.
Beware of errors in personal data protection impact assessments
The Office for Personal Data Protection (OPDP) has published its annual report for the past year, drawing attention to the mistakes made by data controllers in the processing of data protection impact assessments (DPIAs).
Sixth call to Environment for Life programme
The Technology Agency of the Czech Republic has announced preparations for the sixth call to participate in the Environment for Life programme, aimed at supporting environment-related applied research, experimental development, and innovation. The…
Practical commentary on legislation concerning refugees from Ukraine
In connection with the Russian invasion of Ukraine, three laws were published in the Collection of Laws on 21 March, regulating the residence, employment, benefits, and education of Ukrainian refugees. From a practical point of view, what must they…
EU allows state aid for businesses affected by war
The war in Ukraine and the associated sanctions against Russia have hit the European economies hard. The European Commission has therefore adopted a Temporary Crisis Framework allowing member states to provide state aid to affected businesses to…
Are warranty-period repairs services provided for consideration?
In the Suzlon Wind Energy Portugal case (C-605/20), the Court of Justice of the European Union (CJEU) dealt with the issue of re-invoicing warranty repair costs.
Supreme Court on payment of advances for profit shares
In its recent judgment (No. 27 Cdo 3330/2020), the Supreme Court (SC) sheds light on the ambiguities concerning the payment of advances for shares in profit. Although the judgment concerns the Business Corporations Act as effective until 31 December…
What constitutes a tax inspection?
Recently, the Supreme Administrative Court (SAC) repeatedly commented on which tax administration procedures should be regarded as a tax inspection. The court’s answers may have a major impact on the success or failure of tax proceedings. The court…
How to respond to inaction by tax administrator?
Proceedings before the tax authorities often take longer than taxpayers would like. However, like all proceedings before public administration authorities, these proceedings are subject to certain rules. In relation to tax proceedings, the Ministry…
One-stop-shop and VAT in the digital age
The Council of the EU and the European Commission are preparing further steps on VAT to simplify cross-border transactions and the import of goods into the EU for end consumers. The digitisation of VAT reports, electronic invoicing and harmonisation…