Case law
Joint and several liability for supplies without tax documents in customer-supplier…
The Court of Justice of the European Union (CJEU) has dealt with the joint and several liability of individual entities in a chain of transactions in the event of tax evasion. The CJEU answered the question of whether it is right to hold companies…
Labour Inspectorate against disguised employment mediation
Inspection activities targeting disguised employment mediation have long been a priority for the Labour Inspectorate. Typical examples of this illegal outsourcing are situations where a company is short of employees and decides to subcontract…
SAC on proving tax deductibility of repair costs
The Supreme Administrative Court (SAC) ruled on the issue of proving the tax deductibility of costs for the overhaul of an evaporator. In its judgment No. 2 Afs 70/2024, the SAC confirmed that the burden of proof lies with the taxpayer who must…
Indirect shareholding expenses: burden of proof always on taxpayer
The Supreme Administrative Court (SAC) dismissed the cassation complaint of one of the best-known holding companies in the Czech Republic that had disagreed with the adjusted amount of indirect expenses for holding shares in its subsidiaries to be…
Constitutional Court strengthens legal entities’ right to reputation protection
In its recent ruling, the Constitutional Court significantly strengthened the protection of reputation for legal entities. In the event of unlawful interference with their reputation, legal entities may now seek adequate satisfaction for non…
CJEU: Can VAT be deducted on unnecessary shared services
In Weatherford Atlas Gip SA (C-527/23), the Court of Justice of the European Union held that the tax authority cannot deny a VAT deduction solely on the grounds that the services purchased were not necessary or appropriate for the company’s economic…
CJEU: VAT application upon contract termination
The Court of Justice of the European Union (CJEU) has addressed the issue of applying VAT upon the withdrawal from a contract for services. The court concluded that any amount to be paid after withdrawal from a contract for the supply of services is…
CJEU: are building foundations a residential structure?
In its judgment, the Court of Justice of the European Union stated that land with the foundations of a residential housing structure is still regarded as building land. The connection of the plots to utilities does not have the effect of changing…
SAC upholds denial of mineral oil tax refund
The Supreme Administrative Court (SAC) dismissed a cassation complaint filed by a company seeking to annul a judgment denying its claim for a refund of excise duty on mineral oils. The company was unable to prove that the mineral oils purchased were…
SAC on VAT deduction and supplier check
The Supreme Administrative Court (SAC) has once again dealt with the refusal of a VAT deduction on the grounds of a company's involvement in a transaction affected by tax fraud. One of the issues was whether the company's checks of its suppliers had…
CJEU: Veggie burgers can be called burgers
Member states may not prohibit the use of names associated with animal-based products for plant-based foods if there is no specific legal definition of such names. Thus, according to the Court of Justice of the EU (CJEU), it is not possible to…
Can an additional VAT return be filed after the end of a tax inspection?
The Supreme Administrative Court (SAC) dealt with a dispute concerning the possibility of filing additional tax returns for lower tax after a tax inspection had been completed. The Supreme Administrative Court sided with the regional court which…