Case law

Privacy for thieves

The Constitutional Court finally closed a lengthy dispute over the legality of publishing a thief’s photograph on a social network by the victim of the theft. However, the court did not deal with the details of the case, stating only that the…

Independent groups of persons and the financial sector

The end of September brought two ground-breaking rulings issued by the Court of Justice of the European Union (CJEU) that will significantly affect not only the financial sector. The CJEU judges finally provided their long-awaited answer to the…

CJEU again on conditions of exempt intra-community supplies of goods

In its ruling regarding intra-community supplies of goods, the Court of Justice of the European Union (CJEU) again confirmed the widely discussed possibility to attribute transport just to one supply within a chain of supplies. The ruling also…

“Perfect” documentation does not automatically guarantee deductibility for tax…

In its recent judgment (file no. 7 Afs 330/2016), the Supreme Administrative Court (SAC) again held that even an accounting document free of any formal deficiencies and containing all essential elements does not prove on its own that the declared…

Interest on retained excess deductions yet again before Court of Justice of the…

The Court of Justice of the European Union confirmed yet again that tax administrators should refund excess deductions to taxpayers within a reasonable time. If they fail to do so, the taxpayer is entitled to late payment interest (default interest)…

SAC: tax provisions for assets repairs have to be sufficiently supported with…

In its decision No. 9 Afs 149/2016-34, the Supreme Administrative Court (SAC) confirmed that where provisions are created for assets repairs, adequate documentation has to be available and the repairs have to be sufficiently concretised. It also…

Tax administrators obliged to continuously review conditions for securing tax

An order to secure tax (a securing order) issued by a tax administrator should not be permanent or irreversible. The taxpayers themselves may contribute to its end. At the same time, tax administrators have the duty to regularly review the…

Regional court says no to the concurrence of liability for VAT and denying the…

The tax administration has numerous tools to fight VAT fraud and evasion, including denying the entitlement to VAT deduction or instating customers’ liability for VAT not paid by their suppliers. And tax administrators do not hesitate to use these…

Lafata scores against tax authorities

The Supreme Administrative Court reversed a lower court’s decision on the taxation of the Czech football player David Lafata’s income. The SAC granted his arguments that a professional football career may be viewed as a trade. This hence should…

Possible defence against prejudiced expert witnesses

The Supreme Administrative Court (SAC) previously ruled that if the tax administration doubts the nature of activities for claiming an allowance for research and development, it should obtain an expert’s opinion. In the court’s view, only an expert…

SAC: VAT not a part of immovable property acquisition tax base

The Supreme Administrative Court (SAC) in its recent judgement surprisingly diverged from the explanatory report on the Senate’s Statutory Measure on the Tax on Acquisition of Immovable Property. According to the report, the agreed-upon price for…

SAC: Partial payment orders may not be issued

According to the Supreme Administrative Court, the Tax Procedure Rules do not allow the issuance of a payment order for only a portion of tax. This means that VAT payers from whom the tax administrators retain excess deductions sometimes amounting…