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02. 01. 2025

Requirements for Keeping Documents in the Electronic Form

Correct keeping of electronic tax documents is of key importance in providing for compliance with laws, namely in terms of credibility of origin, intactness of the content, and readability. Due to growing...

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18. 12. 2024

Withdrawal from a Contract and VAT on Received Consideration in the Context of Judgment C-622/23

Dear Readers,This article will inform you about a judgment of the Court of Justice of the European Union (C-622/23, the “CJEU”), which again dealt with a question of whether an amount paid upon withdrawal...

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06. 12. 2024

Short News: November 2024

Dear Readers, Please find below our short news for November 2024: The Czech Social Security Administration Authority issued Information on a Bilateral International Treaty between the Czech Republic and...

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04. 12. 2024

2025 Amendment to the VAT Act: Outline of Changes

As we have informed you in our previous articles (here or here), an important VAT amendment has been passing through the legislative process. This amendment should bring a number of changes effective...

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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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