SAC: vacation compensation to be included in R&D allowance
In recent judgement 1 Afs 429/2018, the Supreme Administrative Court (SAC) expressed its opinion on a widely discussed…
Surprising SAC judgment on taxation of income from sale of securities by individuals
The Supreme Administrative Court (SAC) opined on how individuals should proceed when determining the tax base for the sale of…
Assessing agent’s dependence in the context of permanent establishment
The Supreme Administrative Court (SAC) has described the key defining features of a dependent agent for the purpose of…
Retaining undisputed portion of excess deduction held unconstitutional
Last week, the Constitutional Court issued a judgement reversing the Supreme Administrative
Punishment in tax
In a recent judgement, the Supreme Administrative Court confirmed that a penalty for late filing of a tax return is by its…
Super-gross tax base for benefits from third parties – the case continues
In July 2018, the Regional Court in Hradec Králové confirmed the duty to apply the “super-gross tax base” also for benefits provided to employees by third parties. The issue was now dealt…
Tax administrator must not assess evidence put forward with bias
If a taxpayer produces evidence in tax proceedings, a tax administrator must assess such evidence both separately and in combination. If they have doubts about the evidence, they may invite the taxpayer to submit further or different evidence. They…
Courts clarify conditions for awarding interest on tax administrator’s wrongful conduct
Winning a dispute with the tax authority may be compensated by interest awarded on the grounds of the tax administrator’s unlawful conduct. Its amount equals the Czech National Bank’s repo rate plus 14 percentage points, which means that it…