Tax & Legal Update
Customs procedure post-Brexit
Brexit is drawing unstoppably closer, even though the coronavirus pandemic seems to have upstaged it for now. Early next year, however, the UK's withdrawal will hit us with full force. Which is why British experts are trying to shed light on at…
Holdings: do failed investments and changes in use of inputs lead to correction of…
At the beginning of November, the Court of Justice of the European Union (CJEU) ruled in the case of a Portuguese holding company which intended to acquire another company, but the transaction did not ultimately materialise. The Court was dealing…
CJEU: Imports of goods from third countries without the right to deduct VAT?
In the case of Weindel Logistik Service (C-621/19), a company providing repacking services to its customers, the Court of Justice of the European Union (CJEU) confirmed the conclusions of the financial administration and denied the right to deduct…
Effects of Brexit on income tax in 2021
Although the United Kingdom already left the EU as of 31 January 2020, the transition period during which the United Kingdom is still viewed as an EU member state will end on the last day of 2020. It seems unlikely that the transition period will be…
Online fraud or: “misfortune a mouse click away”
Increasingly often, we’ve come across cases where clients have fallen victim to sophisticated online fraud. Since virtually anyone can potentially become a victim of social engineering, let this article be a warning of this dangerous phenomenon.
Last calls under OPEIC
The end of the programme period for the Operational Programme Enterprise and Innovation for Competitiveness (OPEIC) is approaching, but support may still be drawn. On 24 November 2020, the Ministry of Industry and Trade announced another call under…
2021 tax package
The Chamber of Deputies has passed an amendment to the tax laws for 2021 (Print No. 910) in the third reading. The bill is now to be debated by the Senate. The most important changes that the tax package introduces to income tax are the abolition of…
Ministry of the Interior’s operations limited during pandemic
As the pandemic develops, the functioning of some departments of the Ministry of the Interior, namely the Department of Asylum and Migration Policy (OAMP) and the Department of the Foreigners’ Police, has been changed. Until now, only clients with…
Travellers’ Traffic Light (Semafor) changing colours
On 9 November 2020, the Czech Ministry of Health disclosed a measure regulating the rules for foreign nationals arriving and staying in the Czech Republic. Countries are divided into three groups according to the level of risk of infection and are…
Antivirus A Plus – improved support for closed businesses
On 14 October 2020, the government extended Regime A of the Antivirus programme until the end of the year, and at the same time launched Regime A Plus with retroactive effect from October 1. The new regime offers significantly more favourable…
Second wave of emergency carer’s allowance
As in the spring, the government has responded to the second wave of the pandemic by taking steps to financially support both employers and employees, as well as the self-employed. Among other things, the measures adopted include an ‘emergency’…