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26. 02. 2024

Amendment to the Czech Income Tax Act: ESOP

Dear Readers,This article will inform you about changes related to the Czech Income Tax Act that came into force as of 1 January 2024 as part of the law in connection with enhancements of the financial...

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02. 02. 2024

Short News: January 2024

Dear Readers,Please find below our short news for January 2024: Please be advised that the following laws became effective in January: 349/2023 Coll., Act that Amends Certain Laws in Connection with...

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02. 02. 2024

VAT Mode in Settling Technical Improvements upon Lease’s Termination

Dear Readers,We want to inform you about the Czech Supreme Administrative Court’s (the “SAC”) Decision No. Afs 323/2021 – 56 dated 13 November 2023 that dealt with the question of the VAT mode...

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02. 02. 2024

Judgment of the Supreme Administrative Court: Tax Deductibility of Costs from a Settlement Agreement Pursuant to Section 24 of the Income Tax Act

Dear Readers,This article is to inform you about Czech Supreme Administrative Court’s (the “SAC”) Judgment Ref. No. 5 Afs 236/2022 - 36 dated 29 November 2023. In this judgment, the SAC dealt with...

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04. 01. 2024

Short News: December 2023

Short News

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