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04. 12. 2024

Judgment of the Supreme Administrative Court: Proving Tax Deductibility of Advertising Costs

Dear Readers,This article will inform you about Judgment of the Supreme Administrative Court (the “SAC“) Ref. No. 5 Afs 208/2023-42 dated 26 July 2024. In that judgment, the SAC dealt with tax deductibility...

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04. 12. 2024

Additional Changes in Agreements to Perform a Job from 2025

In our October News, we briefly informed you about additional proposed changes in agreements to perform a job (the “APJ”). This article brings a summary of up-to-date information in the taxation mode...

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05. 11. 2024

Short News: October 2024

Dear Readers,Please find below our short news for October 2024: The Government published Government Regulation No. 282/2024 Coll. whereby the average wage for 2025 was determined at CZK 46,557. The average...

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01. 11. 2024

Clarkson Hyde Global conference

We invite you to view the recording of the Clarkson Hyde Global conference, held in Madrid on September 12-13, 2024, in collaboration with SMS, an association of independent auditors, accountants, and...

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31. 10. 2024

When a Parent Company Controls Group’s Pricing Policy, or Transfer Prices under the Financial Administration’s Close Scrutiny Again

The Supreme Administrative Court (the “SAC”) recently dealt with a case concerning transfer prices and implications of a parent company’s involvement for a subsidiary’s pricing policy. The case...

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