Tax & Legal Update
Personal Data Protection Office imposing penalties mainly for unsolicited…
The Office for Personal Data Protection has published an overview of its inspections for the first half of 2021. The office most often and most severely sanctioned sending of unsolicited commercial communications. Penalties were also imposed for…
SAC once again restrains tax administrators from collecting tax, cost what it may
The Supreme Administrative Court has published a long-awaited judgment in the case of the pharmaceutical company ELI LILLY ČR, s.r.o., which concerned the invoicing of marketing and distribution costs. The company sought to achieve minimum…
CJEU: conditions for denying right to deduct VAT if invoice includes fictitious…
The Court of Justice of the European Union (CJEU) dealt with the question of whether a recipient of a taxable supply in the reverse charge regime may be denied the right to deduct VAT if the invoice indicated a fictitious supplier.
Interest on interest in tax proceedings
In its recent judgment, the Supreme Administrative Court confirmed that taxpayers are entitled to compensation for late declared and paid interest on the tax administrator's unlawful conduct – again, in the form of interest on the tax administrator…
Information obligation: what question may tax officers ask?
The tax authorities often call upon taxpayers – both formally and informally – to provide them with information or documents. While the information obligation towards the tax administrator is rather extensive, it does have its limits. Sometimes,…
Constitutional Court: employees deserve wages for on-call breaks
The Constitutional Court stood up for a firefighter from Ostrava airport. During his break from work, the firefighter had to remain ready to intervene even at the farthest point of the airport within three minutes. According to his employer, he was…
Taxpayer (yet again) fails to bear burden of proof regarding advertising services
The Supreme Administrative Court (SAC) ruled against the taxpayer and dismissed a cassation complaint in a dispute concerning the refusal of the right to deduct VAT on received advertising services. In the SAC’s opinion, if the extent of the supply…
National Recovery Plan’s first calls: photovoltaics, electric cars and water saving
The Ministry of Industry and Trade has issued more information on the use of funds from the National Recovery Plan: Beneficiaries can also be large businesses, and projects can be implemented throughout the Czech Republic, including Prague. The…
Investment incentives to increase in some regions, decrease in others
In November, the government approved two decrees that will affect investment incentives provided in the Czech Republic. In a large part of the Czech Republic, the conditions will be more favourable, and the maximum framework of the support provided…
Antivirus Regimes A and B extended until end of February
On 29 November 2021, the government decided to extend Antivirus Regime A until the end of February 2022, while at the same time activating Regime B from 1 November 2021 to 28 February 2022, thus responding to the current adverse development of the…
Another wave of COVID subsidy programmes to support business
In the context of the current pandemic situation, the government has approved the re-launch of some business support programmes, including COVID - Uncovered Costs and COVID 2021.