Case law
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…
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…
Guidance on gradual revenue recognition for construction work
In a recent judgment, the Supreme Administrative Court (SAC) dealt with the method of accounting for revenues from construction work carried out under a contract for work. Is it possible to recognise revenues based on partial invoices issued upon…
CJEU: Excessively high price no reason to refuse right to VAT deduction
In case C-334/20 Amper Metal, the Court of Justice of the European Union has ruled on whether a service recipient is entitled to deduct VAT if the price paid for advertising services is significantly higher than the price usually paid for such…
SAC imposes strict requirements for proving internet advertising
The Supreme Administrative Court continues in its strict trend with respect to the provision of evidence that advertising, in this case advertising on the internet, has taken place. According to the court, a screenshot or the administrator account…
CJEU deals with actual supplier and related right to deduct VAT
The Court of Justice of the European Union has ruled on a question referred by the Czech Supreme Administrative Court whether the recipient of a taxable supply could be entitled to deduct VAT even if they were unable to properly prove the identity…
Extended panel of the Supreme Administrative Court to rule on deadline for filing…
In its recent judgment, the Supreme Administrative Court again dealt with the possibility of filing additional tax returns in situations where subjective deadlines had elapsed. What is the consequence of non-compliance with subjective deadlines, and…
Application of time test to proceeds from sale of former cooperative apartment
If you intend to sell an apartment that had been in cooperative ownership (owned by a housing cooperative in which you were a member) before you became its owner, beware of calculating the time test: the period of time of the membership in the…
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…
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…
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…
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.