New operational programme under European Green Deal
The European Union has committed itself not to produce any greenhouse gas emissions by 2050, when it plans on becoming a climate neutral continent. In connection with this, a European Green Deal has been entered into and a Just Transition Fund has…
Future direction of EU business taxation
The European Commission has issued its Communication on Business Taxation for the 21st Century, summarising current actions and future plans in response to the OECD debate on changes to international tax rules and the introduction of minimum…
EU introduces stricter controls of goods on import
Importers of goods into the EU should beware. From 15 March 2021, Release 1 of ICS2 – a new electronic system for controlling imports of goods into the EU – is underway. ICS2 will contribute to increasing the effectiveness of customs controls,…
One step closer to interconnecting commercial registers within EU
The harmonisation of EU law regarding the use of digital tools and processes in corporate law has taken on a concrete form: an amendment to the Act on Public Registers, implementing a part of the changes prescribed by the EU directive into Czech law…
Current pitfalls of hiring employees from third countries
Employers often find it impossible to staff all open positions with domestic job applicants and have no other option than to hire foreigners. While for EU citizens, the formalities needed before they may start work can be arranged within a day,…
New rules facilitating cross-border corporate mobility within EU
Two amendments to Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 on certain aspects of company law aim to harmonise and modernise EU company law and improve the application of the freedom of establishment. The…
Operation of ATMs not VAT exempt
In the Cardpoint (C-42/18) case, the Court of Justice of the EU (CJEU) held that services comprised of the operation and maintenance of ATMs, including their replenishment and software and hardware installation, are not ‘transactions concerning…
One step closer to efficient resolution of disputes arising from interpretation of double taxation treaties
The governmental bill on international cooperation in resolution of tax-related disputes in the EU has been submitted to the Chamber of Deputies. The bill responds to the necessity to implement the EU Directive on tax dispute resolution mechanisms…