Case law
Interest on interest according to SAC? Yes, sometimes
The Supreme Administrative Court (SAC) has recently dealt twice with the possibility of awarding a taxpayer interest on the interest that the tax administrator refused to award and pay for a long time. It is for sure good to know that this…
Schrems versus Facebook, take two
Maximilian Schrems, an Austrian citizen, has become known in connection with the CJEU’s ruling annulling the Commission’s decision that declared the USA a safe country to transfer personal data from the EU (‘Safe Harbour’). Now the Court of Justice…
Discriminatory severance pay
According to the Supreme Court, a collective bargaining agreement’s provision making the payment of severance pay above the statutory amount conditional upon an employee not yet being entitled to old-age pension is contrary to law.
Delivery of goods or provision of services?
Late last year, the Supreme Administrative Court (SAC) ruled in case 3 Afs 96/2016, dealing with whether a transaction should be viewed as a delivery of goods or a provision of a service; this had an effect on the correct VAT treatment.
SAC: tax inspections can be initiated by any tax authority
The 2016 amendment to the Act on the Financial Administration gave tax authorities country-wide jurisdiction in two areas: the fact-finding activity in tax administration, and the scrutiny procedures by the tax authorities, including tax inspections.
Better times ahead for cross-border trading taxpayers?
The Supreme Administrative Court has recently stood up for a taxpayer who effected a supply of goods to another member state, i.e. a transaction exempt from VAT with entitlement to deduction. The crucial point of the dispute was the taxpayer’s good…
An end to statutory representative and proxy-holder acting jointly
A proxy-holder acting jointly with a statutory representative: is this what is recorded in your company’s entry in the Commercial Register? If so, you have a problem, as indicated by a recent Supreme Court decision, responding to the inconsistent…
CJEU: Uber indeed a transport company
Uber’s activities should be regarded as transport activities and not as the mere mediation of services, according to the Court of Justice of the European Union (CJEU) and the opinion of the Advocate General. Uber should thus be considered a company…
New opportunity for Czech taxpayers to decrease VAT on unpaid receivables?
At the end of last year, the Court of Justice of the European Union issued a judgment in the Italian Enzo Di Maura case (C 246/16), which involved a VAT refund relating to unpaid receivables from debtors subject to bankruptcy or insolvency…
SAC: lapse period must be examined for securing orders as well
The Supreme Administrative Court (SAC) dealt with the question whether the lapse of the deadline for the assessment of tax renders it also impossible to issue orders to secure tax, and whether the tax administrator even has to examine this. The…
SAC on international requests for cooperation and time limits for tax assessment
Effective 1 January 2014, pending international requests for cooperation extend the period for which a tax may be assessed by the tax administrator. The SAC has now dealt with the interpretation of the effect of this regulation in terms of time: Do…
SAC confirms ‘tax inspections beyond regional borders’
Increasingly often, the financial administration has been concentrating related tax inspections into the hands of a single tax administrator. This concept, referred to as ‘delegation’, considerably simplifies the work of the tax authorities. For…