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27. 03. 2024

Czech Supreme Administrative Court on Sale of a Building Plot

Dear Readers,This article is to inform you about a judgment of the Supreme Administrative Court (the “SAC”) in case 4 Afs 64/2023 – 44. In this judgment, the SAC considered VAT in a sale of non-...

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04. 03. 2024

Short News: February 2024

Dear Readers,Please find below our short news for February 2024: A while after the consolidation package, which, among others, changed provisions of the Value Added Tax Act, had been approved, another...

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28. 02. 2024

Amendment to the VAT Act from 1 January 2025

An external comment procedure has been initiated with regard to an extensive amendment to the VAT Act, which should come into force on 1 January 2025 (with certain exceptions). This amendment transposes...

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26. 02. 2024

Concurrency of Technical Improvement and Repairs: Latest Judicial Decisions of the Supreme Administrative Court

Dear Readers,We want to inform you about Decision No. 6 Afs 273/2022 – 43 of the Czech Supreme Administrative Court (the “SAC”) dated 13 December 2023. This judgment deals with concurrency of repairs...

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26. 02. 2024

Amendment to the Czech Income Tax Act: ESOP

Dear Readers,This article will inform you about changes related to the Czech Income Tax Act that came into force as of 1 January 2024 as part of the law in connection with enhancements of the financial...

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