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26. 09. 2024

Short News, August 2024

 Dear Readers,Please find below our short news for August 2024: The Government passed a bill amending Act No. 563/1991 Coll., on Accounting, Act No. 93/2009 Coll., on Auditors, and Act No. 426/2023 Coll...

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30. 08. 2024

Judgment of the Supreme Administrative Court: Definition of the Term ‘Residence’ pursuant to Section 4 (1) (a) of the Income Tax Act

Dear Readers,In this article, you will be informed about Judgment of the Supreme Administrative Court (the “SAC”) No. 5 Afs 220/2023 - 36 dated 16 August 2024. In this judgment, the SAC dealt with...

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30. 08. 2024

Judgment of the Supreme Administrative Court: Time Test’s Application to Exemption of Income from a Transfer of Securities for Consideration

Dear Readers,This article is to inform you about Judgment of the Supreme Administrative Court (the “SAC”) No. 3 Afs 177/2022–49 dated 19 July 2024 where the SAC dealt with application of a time...

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08. 08. 2024

Short News: July 2024

Dear Readers,Please find below short news for July 2024: On 1 July 2024, an amendment to Act No. 240/2013 Coll., on Investment Companies and Investments Funds, published in the Collection of Laws under...

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08. 08. 2024

Allowances for Employees’ Catering from the Tax Perspective

The consolidation package brought along a number of changes in the Income Tax Act that have had an impact on taxation of employee benefits (among other things). Effective since 1 January 2024, so-called...

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