SAC on proving intra-group services
In November 2017, the Regional court in České Budějovice ruled against a taxpayer in a dispute concerning the provision of services within a group. The
Not granting personal data subject’s request is an administrative decision
The Supreme Administrative Court (SAC) dealt with the admissibility of an action for protection against unlawful infringement…
Changes to 2019 tax package: new reporting duty and abuse of right concept
The 2019 tax package, in its external comment procedure since February, is about to be submitted to the government. The comment procedure brought a number of changes: the Ministry of Finance added a new duty to report income flowing abroad and…
Burden of proof for shortages ascertained
In its judgment No. 1 Afs 327/2017, the Supreme Administrative Court (SAC) dealt with an additional assessment of value added…
Substance-over-form rule not applicable to research and development allowances
In its judgement No. 3Afs 304/2016 – 37, the Supreme Administrative Court (SAC) confirmed once again that compliance with…
Witness testimonies in tax proceedings?
Along with supporting documentation, witness testimonies are the most common and most important means of proof. A tax administrator’s refusal to hear a witness may even lead to the unlawfulness of payment assessments. What are the tax authority’s…
SAC did not accept brokerage fee paid to unrelated party as deductible
The Supreme Administrative Court did not accept a brokerage fee (commission) paid to an unrelated party as a deductible…
Electricity meters – installation not required for the entitlement to state aid
According to a decision by the Supreme Administrative Court, the entitlement to aid for renewable sources of energy arose in…