Tax & Legal Update
EU customs updates: suspensions, quotas and sanctions
An updated list of tariff suspensions and autonomous tariff quotas, a new regulation to protect the steel market, and a further package of sanctions against Russia and Belarus: these are the EU customs updates from this summer.
Case law sets boundaries for determining local real estate tax coefficients
If a municipality decides to introduce a local coefficient for specified real estate, since 1 January 2025 it has been required to do so by means of a measure of a general nature. The first wave of court disputes already sheds light on the…
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All eventsConstitutional Court reiterates obligation to address new arguments in tax dispute
The Constitutional Court set aside a judgment of the Supreme Administrative Court (SAC) concerning the tax deductibility of interest between related parties. According to the Constitutional Court, the SAC failed to address adequately the taxpayer’s…
EU tightens conditions for granting temporary protection to Ukrainian nationals
On 5 August 2026, a new Council of the EU implementing decision entered into force, extending the temporary protection regime for people fleeing the war in Ukraine until 31 March 2028. At the same time, the conditions for granting temporary…
SAC: stricter interpretation of conditions for residence under ‘other’ category
In its recent judgment (2 Azs 64/2024), the Supreme Administrative Court confirmed that the purpose of residence under the ‘other’ category must have a sufficiently strong, close and genuine connection to the Czech Republic. The mere fact that a…
End of greenwashing? Sellers face tighter scrutiny of ‘green’ advertising
Sellers‘ claims of being ‘eco-friendly’, ‘environmentally friendly’ or ‘climate-friendly’ will soon no longer be permitted without appropriate substantiation. In addition to introducing rules on greenwashing, the proposed amendments to the Civil…
EU employment law updates: third-country jobseeker database and changes to the EGF
In the first half of the year, two noteworthy EU regulations affecting employment law entered into force: the first establishes the EU Talent Pool for recruiting workers from third countries, while the second strengthens the role of the European…
VAT amendment from 2027 before Chamber of Deputies: ViDA package and call-off stock…
From January 2027, the VAT Act is set to undergo changes related to the EU VAT in the Digital Age (ViDA) package. The amendment is primarily intended to extend and clarify the rules governing the One Stop Shop (OSS) scheme, reduce the need for VAT…
EET 2.0 in practice: self-service premises, cancellations and foreign-currency…
The financial administration has provided answers to further practical questions concerning EET 2.0. These cover, e.g., self-service premises, foreign-currency payments, and corrections and cancellations of electronically reported sales.
Public CbCR: first obligations as early as 2026
Public country-by-country reporting (Public CbCR) introduces a new obligation for large multinational groups and standalone undertakings to publish a report on income tax information. Unlike the ‘traditional’ CbCR intended for the tax authorities,…
SAC on obligation to pay VAT stated in invoice
The Supreme Administrative Court (SAC) considered whether VAT stated in an invoice must be paid even where the invoiced supply is fictitious. It confirmed that the decisive factor is not the mere statement of VAT in the invoice but the existence of…