How to respond to inaction by tax administrator?

Proceedings before the tax authorities often take longer than taxpayers would like. However, like all proceedings before public administration authorities, these proceedings are subject…

Ground-breaking judgement: vacation compensation to be included in R&D allowance

The Regional Court in Hradec Králové issued judgement No. 31 Af 23/2016-76, dealing with tax allowances for research and development (R&D allowance). The judgment is truly ground-breaking, as it rejects the standpoint so far taken by the tax

What to expect in a transfer pricing inspection?

Not too long ago, transfer pricing was an issue tax administrators preferred to avoid, as their knowledge was limited in this respect. These times are over.

Controversial amendment to Tax Procedure Code published in Collection of Laws

In early June, a long-awaited and widely discussed amendment to the Tax Procedure Code was published in the Collection of Laws. The amendment expands the information duty towards tax administrators and implements – with a few months’ delay – the EU…

When does the super-gross salary concept apply to benefits from third persons?

The Regional Court in Hradec Králové has recently dealt with the income tax implications of employee benefits provided by third persons. The court’s decision affects the determination of employees’ super-gross wages.

Dependent agent permanent establishment

The Regional Court in České Budejovice held that if an agent’s activity forms a separate and essential part of a non-resident taxpayer’s activity, it gives rise to the taxpayer’s permanent establishment in the Czech Republic. The activity does not…

New rules of liability for unpaid VAT according to SAC

The Supreme Administrative Court has specified the conditions of a supply recipient’s liability for VAT unpaid by the supplier: a payment to a foreign account cannot automatically give rise to liability.

SAC: Tax administrator’s authority to register taxpayers for VAT subject to time limit

In its decision 10 Afs 329/2016-55, the Supreme Administrative Court (SAC) confirmed that the tax administrator’s authority to register persons liable to tax as VAT payers by virtue of office is not time-unlimited, similarly as any other…