SAC on limits for monitoring employees’ electronic communication
Checking business emails and other work-related electronic communications does not have to be automatically impermissible. However, in its recent judgment, the Supreme Administrative Court (SAC) clearly showed that employers are operating in a…
SAC: When does advance payment trigger obligation to declare VAT?
In a recent judgment, the Supreme Administrative Court (SAC) held that the obligation to declare VAT on a received advance payment arises when, as of the date the advance payment is received, the taxable supply is known with sufficient specificity.…
SAC: international hire of labour (IHOL) seen as possible indication of order by parent company?
In its recent judgment, the Supreme Administrative Court (SAC) upheld the tax authority’s conclusion regarding the existence of control by the parent company, agreeing with the argument that the subsidiary’s management consisted predominantly of…
SAC on tax deductibility of expenses for lawyer’s lump-sum fee
The lump-sum nature of a lawyer’s fee does not in itself give rise to a different or less stringent standard of proof in tax proceedings, the Supreme Administrative Court (SAC) found in its judgment 3 Afs 262/2024–41. It also pointed out that…
SAC: new judgments on substantive and temporal connection
In recent months, the Supreme Administrative Court (SAC) has issued several noteworthy rulings, all of which underline the importance of establishing a clear substantive and temporal connection between claimed expenses and the relevant taxable…
SAC on taxation of biogas in biogas stations
The Supreme Administrative Court (SAC) heard a dispute over whether biogas produced and consumed in a biogas station should be subject to gas tax. The SAC ruled in the affirmative
SAC on investments made based on parent company’s decision
The Supreme Administrative Court (SAC) has ruled on a case in which a company with a limited functional and risk profile suffered a loss due to a change in its production portfolio. The SAC confirmed the tax administrator's conclusions that the…
SAC’s strict view on ‘Svarc’ system in Rohlik.cz case
The Supreme Administrative Court (SAC) has ruled that the couriers of online supermarket Rohlik.cz had been illegally working under the ‘Svarc’ system. It thus confirmed the decision of the lower courts, and the company must pay a fine of CZK 2.5…