Tax & Legal Update
Czech response to arrival of Ukrainian refugees – three new laws
The ongoing Russian invasion of Ukraine has caused an unprecedented influx of refugees seeking shelter and safety in the Czech Republic. Czech legislation was not prepared for such a situation: although authorities managed to respond quickly and…
Donations to Ukraine: Does VAT obligation arise?
The General Financial Directorate has issued summary information on VAT implications of making donations to support Ukraine. While for income tax, Czech laws can be amended to respond flexibly, the situation is rather more complicated for VAT, as…
Temporary protection and free access to labour market for Ukrainian citizens…
Responding to the Ukrainian emigration wave, on 9 March 2022 the Czech Government and subsequently also the chamber of deputies approved several bills. In this article, we will mainly focus on the bills that aim to implement EU Directive 2001/55/EC…
Income tax view on 2022 donations to Ukraine
In connection with the armed conflict in Ukraine, the Ministry of Finance has prepared a bill on tax measures, indirectly amending the Income Tax Act and extending tax support for taxpayers' charitable activities.
Ukraine: Practical recommendations for Ukrainian workers and their employers
The armed conflict in Ukraine is the most serious event to hit Europe since World War II. Apart from the human rights dimension, it also affects the Czech labour market.
Up-to-date information for Ukrainian citizens on entry and stay in Czech Republic
In response to the Russian invasion of Ukraine, the Department for Asylum and Migration Policy of the Ministry of Internal Affairs of the Czech Republic has issued instructions for all Ukrainian citizens affected by the situation. At the same time,…
Fourth call to TRANSPORT 2020+ programme
The Technology Agency of the Czech Republic is preparing the fourth call to participate in the TRANSPORT 2020+ programme aimed at supporting applied research, experimental development, and innovation in the transport segment.
Dispute over obligation to remeasure advances at year-end
The Supreme Administrative Court addressed the question of whether a taxpayer is obliged to remeasure recognised advances for the purchase of fixed assets denominated in a foreign currency as at the balance sheet date. During a tax inspection, the…
SAC on proving VAT exemption for supplies of goods to the EU
The Supreme Administrative Court has ruled on proving VAT-exempt supplies of goods to the EU to customers other than those declared in EC Sales List. It indicated that the incorrect identification of the EU customer of the goods does not necessarily…
CJEU: Fees for registration for medical procedures may be exempt from VAT
The Court of Justice of the European Union has ruled on whether consultations on the prescription of medical procedures can be regarded as activities closely related to the provision of medical and healthcare services that are exempt from VAT.