Dear readers, This article is intended to inform you about a Czech decision of the Supreme Administrative Court[1], which was to determine whether expenses spent on construction work constituted a repair (one-off cost), or whether they were spent to acquire new tangible assets (costs in the form of depreciation charges).
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17. 01. 2023
Dear readers, today’s article brings information about and practical examples of applying VAT in the Czech Republic on goods supplied from a non-EU country (the “import”) and to non-EU countries (the “export”).
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