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30. 07. 2024

Supreme Administrative Court on Tax Assessment of Services between Parties Otherwise Related

Dear Readers,This article is to inform you about Judgment No. 7 Afs 121/2023–44 of the Supreme Administrative Court (the “SAC”) dated 17 May 2024. In that judgment, the SAC dealt with a question...

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16. 07. 2024

Short News: June 2024

Dear Readers,Please find below our short news for June 2024: On 19 June 2024, a law, which amends the Act on Investment Companies, was announced in the Collection of Laws under no. 163/2024 Coll.; this...

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02. 07. 2024

Pillar 2 or Top-Up Tax

An OECD directive implementing rules of Pillar 2 of the BEPS 2.0 initiative (The Directive on Top-Up Taxes for Large Multinational Groups and Large Domestic Groups - 15% minimum taxation level) came into...

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02. 07. 2024

Amendment to the Income Tax Act from 1 January 2025

A comprehensive amendment to the Income Tax Act, which responds to a new accounting bill, has been in the comment procedure. The amendment is proposed to come into force from 1 January 2025. Since both...

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02. 07. 2024

Changes in Agreements to Perform a Job or What are Employers in for from 1 July 2024 and in the Next Year?

Employers can expect a number of changes with regard to employing individuals on the basis of agreements to perform a job (the “APJ”) in the near future. They will have new obligations in relation...

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