Tax & Legal Update
CJEU on rejecting application for VAT refund
The Court of Justice of the European Union (CJEU) has held that the one-month time limit for submitting additional information in the proceedings for a VAT refund is not a limitation period. If national legislation does not allow new evidence to be…
Transport 2021-2027: Hundreds of millions for charging and hydrogen stations
At the end of July, the Ministry of Transport updated the schedule of calls under the Operational Programme Transport 2021-2027. This programme continues to support key transport projects focusing on the expansion of infrastructure for alternative…
SAC on tax treatment of sale of unfinished real estate and related project
The Supreme Administrative Court (SAC) dealt with the tax deductibility of costs related to a development project upon the sale of unfinished real property. The tax administrator did not recognise most of the costs as tax relevant, and the Supreme…
CJEU: supplies provided within VAT group not subject to tax
In case C 184/23 Finanzamt T, the CJEU dealt with a dispute between the German tax administration and a foundation governed by public law. In the same case, judgment C 269/20 had already been delivered, which dealt with a VAT group and the supplies…
Revolution in data management? New law promises breakthrough in access to public…
Will it be data and not the citizens that will circulate between authorities, as the government promised in its manifesto? In April, the Digital and Information Agency published a draft of a new law on data management and controlled access to data.…
Czech Republic no longer recognises Russian non-biometric passports
Due to the current geopolitical situation, the Czech Republic has decided not to recognise Russian travel documents that do not have biometric elements, effective from 3 July 2024. The purpose of the measure is mainly to increase security and…
Stricter sanctions to fight illegal work
Illegal work has recently come under the scrutiny of state inspection authorities and remains a central focus of their concern. For this reason, the Ministry of Labour and Social Affairs (MLSA) has proposed a further tightening of the rules…
Amendment to allow employees to self-schedule their working hours
The Ministry of Labour has set for itself the commendable goal to make labour-law regulation more flexible. To this end, it drafted several amendments to the Labour Code. One of the most significant changes to have already passed the legislative…
AI Act enters into force! Are you prepared?
On 2 August 2024, Regulation (EU) 2024/1689 of the European Parliament and of the Council laying down harmonised rules on artificial intelligence (AI Act) entered into force. The AI Act provides rules for the safe, responsible, and transparent use…