The Supreme Administrative Court (the “SAC”) in the Czech Republic dealt with beneficial ownership in the context of licence agreements last month, and arrived at a conclusion in Case No. 4 Afs 63...
Read more
27. 03. 2024
Dear Readers,This article is to inform you about a judgment of the Supreme Administrative Court (the “SAC”) in case 4 Afs 64/2023 – 44. In this judgment, the SAC considered VAT in a sale of non-...
Read more
04. 03. 2024
Dear Readers,Please find below our short news for February 2024: A while after the consolidation package, which, among others, changed provisions of the Value Added Tax Act, had been approved, another...
Read more
28. 02. 2024
An external comment procedure has been initiated with regard to an extensive amendment to the VAT Act, which should come into force on 1 January 2025 (with certain exceptions). This amendment transposes...
Read more
26. 02. 2024
Dear Readers,We want to inform you about Decision No. 6 Afs 273/2022 – 43 of the Czech Supreme Administrative Court (the “SAC”) dated 13 December 2023. This judgment deals with concurrency of repairs...
Read more
