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02. 10. 2023

Amendment to the Labour Code, Or an Overview of Changes from 1 October 2023

Dear readers, An amendment to Act No. 262/2006 Coll. (the “Labour Code”) was published in the Collection of Laws under no. 281/2023 Sb. on 19 September 2023.

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29. 09. 2023

Permanent Establishment and VAT: Recent Judgment of the Court of Justice of the EU

Dear readers, We want to inform you about a recent judgment of the Court of Justice of the European Union (C-232/22) that again dealt with formation of a permanent establishment for the VAT purposes.

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29. 09. 2023

Deadline for Filing an Additional Tax Return for a Lower Tax

Dear readers, Please find below information about a recent judgment of the Supreme Administrative Court (the “SAC”) that dealt with the deadline for filing an additional tax return for a lower tax.

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06. 09. 2023

Short News, August 2023

Dear readers, Please find below our short news for August 2023: The coalition in the Chamber of Deputies reached an agreement on a draft modification of the consolidation (recovery) package that will be discussed in the second reading this week.

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30. 08. 2023

Judgment of the Supreme Administrative Court on Promotion Costs

Dear readers, We want to inform you about a judgment of the Supreme Administrative Court (10 Afs 113/2021 - 50; the “SAC”) that was recently deciding about distinguishing promotion costs (tax deductible expenses) from entertainment costs (tax non-deductible expenses).

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