Blog | Clarkson Hyde Czech Republic

01. 11. 2023

Judgment of the Supreme Administrative Court: Bonuses Paid to Employees of Another Person in Connection with Income from a Dependent Activity

Dear readers, Please find below information about Judgment of the Supreme Administrative Court (the “SAC”) No. 10 Afs 61/2022-41 dated 7 February 2023.

02. 10. 2023

Short News, September 2023

Dear readers, Please find below our short news for September 2023: One of the most closely monitored amendments that will affect all professions came into effect on 1 October 2023.

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.

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.

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.